N.J.S.A. 14A:13-17 — Definitions

14A:13-17. Definitions For the purposes of this act, unless the context requires a different meaning: 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. L.1973, c. 171, s. 4, eff. June 7, 1973.

This is the verbatim text of N.J.S.A. 14A:13-17, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.