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Code · New Jersey · Title 54A — New Jersey Gross Income Tax Act · Chapter 2

54A:2-3. Associations taxable as corporations

40 words·~1 min read·/nj/title-54a/chapter-2/54a-2-3

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An association, trust, or other unincorporated organization which is taxable as a corporation for Federal income tax purposes shall not be subject to tax under this act.
L.1976, c. 47, s. 54A:2-3, eff. July 8, 1976, operative Aug. 30, 1976.
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