New Jersey § 5:12-148
Full text of New Jersey New Jersey Statutes § 5:12-148, with citation guidance and answers to common questions.
§ 5:12-148.
a. The tax imposed under section 144 hereof 1 shall be due and payable annually on or before the 15th day of March and shall be
based upon gross revenues derived during the previous calendar year. A licensee shall file its first return and shall report gross revenues from the
time it commenced operations and ending on the last day of said calendar year. Such report shall be filed with the Director of the Division of Taxation in the Department of the Treasury on or before the following March 15. b. Any other law to the contrary notwithstanding, any business conducted by an individual,
partnership, or corporation or any other entity, or any combination thereof, holding
a license pursuant to this act shall, in addition to all other taxes imposed by this
act, file a consolidated corporation business tax return pursuant to P.L.1945, c.
162 ( C.54:10A-1 et seq. ) and pay the taxes indicated thereon. The director of the Division of Taxation shall issue such rules and regulations
and design such tax forms as shall be necessary to carry into effect the provisions
of this act. 1
N.J.S.A. § 5:12-144.
Frequently Asked Questions About New Jersey § 5:12-148
What does New Jersey Statutes § 5:12-148 cover?
Section 5:12-148 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 5:12-148?
A common citation format is "New Jersey Statutes § 5:12-148" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 5:12-148 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.