Legal Research Home > New Jersey Lawyer > New Jersey Gross Income Tax Act > New Jersey New Jersey Gross Income Tax Act Laws 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.

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

Last modified: October 22, 2006