2023 New Jersey Statutes > Title 54A > Chapter 12 – Pass-Through Business Alternative Income Tax Act Current as of: 2023 | Check for updates | Other versions § 54A:12-1 Short title § 54A:12-2 Definitions relative to pass-through entity business alternative income tax § 54A:12-3 Election to pay pass-through business alternative income tax § 54A:12-4 Powers of director for administration § 54A:12-5 Refundable gross income tax credit § 54A:12-6 Pass-through entity owned by corporate and non-corporate members