N.J. Admin. Code Tit. 18, ch. 35 - NEW JERSEY GROSS INCOME TAX

  1. Subchapter 1 - GROSS INCOME-CATEGORIES AND CALCULATION (§ 18:35-1.1 to 18:35-1.6)
  2. Subchapter 2 - EXCLUSIONS AND DEDUCTIONS (§ 18:35-2.1 to 18:35-2.9)
  3. Subchapter 3 - ESTIMATED TAX (§ 18:35-3.1 to 18:35-3.2)
  4. Subchapter 4 - CREDITS AGAINST TAX (§ 18:35-4.1 to 18:35-4.4)
  5. Subchapter 5 - NEW JERSEY SOURCE INCOME OF NONRESIDENTS (§ 18:35-5.1 to 18:35-5.3)
  6. Subchapter 6 - EXTENSION OF TIME TO FILE; RETURN REQUIREMENTS (§ 18:35-6.1 to 18:35-6.4)
  7. Subchapter 7 - WITHHOLDING AND REPORTING OF TAX (§ 18:35-7.1 to 18:35-7.11)
  8. Subchapter 8 - INFORMATION RETURNS (§ 18:35-8.1)
  9. Subchapter 9 - INTEREST AND PENALTIES (§ 18:35-9.1 to 18:35-9.2)
  10. Subchapter 10 - SETOFF OF INDIVIDUAL LIABILITY (§ 18:35-10.1 to 18:35-10.13)
  11. Subchapter 11 - FILING FEE PAYMENTS BY PARTNERSHIPS (§ 18:35-11.1 to 18:35-11.6)

Notes

N.J. Admin. Code Tit. 18, ch. 35
CHAPTER SOURCE AND EFFECTIVE DATE:
R.2016 d.017, effective 1/21/2016.
See: 47 N.J.R. 2445(a), 48 N.J.R. 295(a).
CHAPTER HISTORICAL NOTE:
Chapter 35, New Jersey Gross Income Tax, was adopted prior to September 1, 1969.
Subchapter 2, Setoff of Individual Liability, was adopted as R.1982 d.161, effective 5/17/1982. See: 13 N.J.R. 940(a), 14 N.J.R. 474(b).
Pursuant to Executive Order No. 66(1978), Chapter 35, New Jersey Gross Income Tax, was readopted as R.1983 d.353, effective 8/12/1983. See: 15 N.J.R. 1091(a), 15 N.J.R. 1488(c).
Pursuant to Executive Order No. 66(1978), Chapter 35, New Jersey Gross Income Tax, was readopted as R.1988 d.299, effective 6/7/1988. See: 20 N.J.R. 514(a), 20 N.J.R. 1571(b).
Pursuant to Executive Order No. 66(1978), Chapter 35, New Jersey Gross Income Tax, was readopted as R.1993 d.315, effective 6/4/1993. See: 25 N.J.R. 1500(a), 25 N.J.R. 2906(b).
Former Subchapter 3, Information Return for Business Employment Incentive Program/Business Relocation Assistance Grant Program of the New Jersey Economic Development Authority, was adopted as R.1997 d.533, effective 12/15/1997. See: 29 N.J.R. 4076(b), 29 N.J.R. 5313(a).
Pursuant to Executive Order No. 66(1978), Chapter 35, New Jersey Gross Income Tax, was readopted as R.1998 d.195, effective 3/26/1998. See: 30 N.J.R. 612(a), 30 N.J.R. 1428(a).
Chapter 35, New Jersey Gross Income Tax, was readopted as R.2003 d.285, effective 6/20/2003. See: 35 N.J.R. 1384(a), 35 N.J.R. 3386(a).
Subchapter 11, Filing Fee Payments by Partnerships, was adopted as Special Adopted and Concurrent Proposed New Rules by R.2003 d.135, effective 2/17/2003 (to expire August 26, 2003). See: 35 N.J.R. 1573(a). The concurrent proposal of Subchapter 11, Filing Fee Payments by Partnerships, was adopted as R.2003 d.370, effective 8/22/2003. See: 35 N.J.R. 1573(a), 35 N.J.R. 4310(a).
Subchapter 2, Excludable Income, was renamed Exclusions and Deductions by R.2007 d.55, effective 2/5/2007. See: 38 N.J.R. 4658(a), 39 N.J.R. 546(a).
Chapter 35, New Jersey Gross Income Tax, was readopted as R.2008 d.282, effective 8/21/2008. See: 40 N.J.R. 2222(a), 40 N.J.R. 5245(b).
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 35, New Jersey Gross Income Tax, was scheduled to expire on 8/21/2015. See: 43 N.J.R. 1203(a).
Chapter 35, New Jersey Gross Income Tax, was readopted as R.2016 d.017, effective 1/21/2016. See: Source and Effective Date. See, also, section annotations. CHAPTER SOURCE AND EFFECTIVE DATE:
Effective: 12/13/2022.
See: 55 N.J.R. 113(b).
CHAPTER HISTORICAL NOTE:
Chapter 35, New Jersey Gross Income Tax, was adopted prior to September 1, 1969.
Subchapter 2, Setoff of Individual Liability, was adopted as R.1982 d.161, effective 5/17/1982. See: 13 N.J.R. 940(a), 14 N.J.R. 474(b).
Pursuant to Executive Order No. 66(1978), Chapter 35, New Jersey Gross Income Tax, was readopted as R.1983 d.353, effective 8/12/1983. See: 15 N.J.R. 1091(a), 15 N.J.R. 1488(c).
Pursuant to Executive Order No. 66(1978), Chapter 35, New Jersey Gross Income Tax, was readopted as R.1988 d.299, effective 6/7/1988. See: 20 N.J.R. 514(a), 20 N.J.R. 1571(b).
Pursuant to Executive Order No. 66(1978), Chapter 35, New Jersey Gross Income Tax, was readopted as R.1993 d.315, effective 6/4/1993. See: 25 N.J.R. 1500(a), 25 N.J.R. 2906(b).
Former Subchapter 3, Information Return for Business Employment Incentive Program/Business Relocation Assistance Grant Program of the New Jersey Economic Development Authority, was adopted as R.1997 d.533, effective 12/15/1997. See: 29 N.J.R. 4076(b), 29 N.J.R. 5313(a).
Pursuant to Executive Order No. 66(1978), Chapter 35, New Jersey Gross Income Tax, was readopted as R.1998 d.195, effective 3/26/1998. See: 30 N.J.R. 612(a), 30 N.J.R. 1428(a).
Chapter 35, New Jersey Gross Income Tax, was readopted as R.2003 d.285, effective 6/20/2003. See: 35 N.J.R. 1384(a), 35 N.J.R. 3386(a).
Subchapter 11, Filing Fee Payments by Partnerships, was adopted as Special Adopted and Concurrent Proposed New Rules by R.2003 d.135, effective 2/17/2003 (to expire August 26, 2003). See: 35 N.J.R. 1573(a). The concurrent proposal of Subchapter 11, Filing Fee Payments by Partnerships, was adopted as R.2003 d.370, effective 8/22/2003. See: 35 N.J.R. 1573(a), 35 N.J.R. 4310(a).
Subchapter 2, Excludable Income, was renamed Exclusions and Deductions by R.2007 d.55, effective 2/5/2007. See: 38 N.J.R. 4658(a), 39 N.J.R. 546(a).
Chapter 35, New Jersey Gross Income Tax, was readopted as R.2008 d.282, effective 8/21/2008. See: 40 N.J.R. 2222(a), 40 N.J.R. 5245(b).
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 35, New Jersey Gross Income Tax, was scheduled to expire on 8/21/2015. See: 43 N.J.R. 1203(a).
Chapter 35, New Jersey Gross Income Tax, was readopted as R.2016 d.017, effective 1/21/2016. See: 47 N.J.R. 2445(a), 48 N.J.R. 295(a).
Chapter 35, New Jersey Gross Income Tax, was readopted, effective 12/13/2022. See: Source and Effective Date.

CHAPTER AUTHORITY:

N.J.S.A. 54:50-1, 54A:9-8.2, and N.J.S.A. 54A:9-17.a.

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