New Jersey Statutes Title 14A. Corporations, General 14A § 13-17

a. “Director” shall mean the Director of the Division of Taxation of the State Department of the Treasury.

b. “Corporation” shall mean any corporation, joint-stock company or association and any business conducted by a trustee or trustees wherein interest or ownership is evidenced by a certificate of interest or ownership or similar written instrument.

c. “Calendar year” shall mean an accounting period ending on the last day of December on the basis of which the corporation is required to report for Federal income tax purposes.

d. “Fiscal year” shall mean an accounting period ending on any day other than the last day of December on the basis of which the corporation is required to report for Federal income tax purposes.

e. “Accounting period” shall mean the calendar or fiscal year, or part thereof, for which a report is due under this act.