14A:13-17 - Definitions - New Jersey Statutes

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.