# N.J. Stat. § 54:10A-1: Short title

> New Jersey · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C10A_S10A-1

## Section

- **Citation:** N.J. Stat. § 54:10A-1
- **Heading:** Short title
- **Jurisdiction:** New Jersey
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NJ Code / Title 54 / Chapter 10A / Section 10A-1

## Text

This act shall be known as the Corporation Business Tax Act (1945). L.1945, c. 162, p. 563, s. 1.

## Nearby sections

- [N.J. Stat. § 54:10A-1 Short title](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C10A_S10A-1.md)
- [N.J. Stat. § 54:10A-2 Payment of annual franchise tax.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C10A_S10A-2.md)
- [N.J. Stat. § 54:10A-3 Corporations exempt.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C10A_S10A-3.md)
- [N.J. Stat. § 54:10A-4 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C10A_S10A-4.md)
- [N.J. Stat. § 54:10A-4.1 TEFA as State tax.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C10A_S10A-4.1.md)
- [N.J. Stat. § 54:10A-4.2 Attachment of certificate to return for net operating loss carryover.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C10A_S10A-4.2.md)
- [N.J. Stat. § 54:10A-4.3 Carryover of net operating loss for certain taxpayers.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C10A_S10A-4.3.md)
- [N.J. Stat. § 54:10A-4.5 Carryover of net operating loss for privilege period as deduction; exceptions.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C10A_S10A-4.5.md)
- [N.J. Stat. § 54:10A-4.6 Determination, entire net income, member, combined group.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C10A_S10A-4.6.md)
- [N.J. Stat. § 54:10A-4.7 Allocation factor, taxable members, combined group.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C10A_S10A-4.7.md)
- [N.J. Stat. § 54:10A-4.8 Combined unitary tax return filed by combined group.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C10A_S10A-4.8.md)
- [N.J. Stat. § 54:10A-4.9 Use of alternative minimum assessment credit.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C10A_S10A-4.9.md)
- [N.J. Stat. § 54:10A-4.10 Determination, managerial member.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C10A_S10A-4.10.md)
- [N.J. Stat. § 54:10A-4.11 Determination, combined group, world-wide, affiliated group basis.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C10A_S10A-4.11.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C10A_S10A-1. Check the current official text before relying on it. Not legal advice.