N.J. Admin. Code § 13:69L-1.3
Current through Register Vol. 56, No. 21, November 4, 2024
The tax year shall be the calendar year. In the year in which a casino operator commences gaming operations, the tax year for that casino operator shall begin with the commencement of operations and terminate on the last gaming day of the current calendar year.
N.J. Admin. Code § 13:69L-1.3
See: 45 N.J.R. 1355(a), 45 N.J.R. 2336(a).
Substituted "The" for "For purposes of the tax on gross revenue, the".