N.J. Admin. Code § 18:7-14.2

Current through Register Vol. 56, No. 19, October 7, 2024

Section 18:7-14.2 - Actions not requiring the prior issuance of a Tax Clearance Certificate

(a) A corporation may merge under the laws of New Jersey or any other jurisdiction without applying for a Tax Clearance Certificate only where the surviving corporation is a domestic corporation or an authorized foreign corporation.

(b) A corporate dissolution before commencing business may occur without applying for a Tax Clearance Certificate pursuant to N.J.S.A. 14A:12-2(3).

(c) A dissolution of a corporation without assets may occur without applying for a Tax Clearance Certificate pursuant to N.J.S.A. 14A:12-4.1(3).

(d) See N.J.A.C. 18:7-14.5 for the streamlined dissolution or withdrawal procedure.

N.J. Admin. Code § 18:7-14.2

Adopted by 49 N.J.R. 1694(a), effective 6/19/2017