N.J. Stat. § 54A:2-3

Current through L. 2024, c. 87.

Section 54A:2-3 - Associations taxable as corporations

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.

N.J.S. § 54A:2-3

L.1976, c.47, s.54A:2-3, eff. 7/8/1976, operative 8/30/1976.