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New Jersey Statutes Title 54. Taxation 54 § 10A-15.5

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Telecommunications carriers other than local exchange telephone companies shall be required to file and remit installment payments of franchise tax pursuant to subsection (f) of section 15 of the Corporation Business Tax Act (1945), P.L. 1945, c. 162 (C. 54:10A-15) during the calendar year in which this section takes effect and the provisions of subsection d. of section 5 of P.L. 1981, c. 184 (C. 54:10A-15.4) shall not apply to such taxpayers during that year.

Cite this article: - New Jersey Statutes Title 54. Taxation 54 § 10A-15.5 - last updated February 19, 2021 |

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