New Jersey Statutes 54:10A-1. Short title
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Terms Used In New Jersey Statutes 54:10A-1
- 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.
This act shall be known as the Corporation Business Tax Act (1945).
L.1945, c. 162, p. 563, s. 1.