New Jersey Statutes > Title 54 > Chapter 32E
Current as of: 2023 | Check for updates
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Other versions
| § 54:32E-1 | Tax imposed on gross receipts from cosmetic medical procedure; definitions; liability for tax |
| § 54:32E-2 | Cosmetic medical procedure gross receipts tax phased out |
Terms Used In New Jersey Statutes > Title 54 > Chapter 32E
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.