P.L. 2002, c.40 revised New Jersey's taxation of corporations and other business entities. Most provisions of the Business Tax Reform Act apply to privilege periods beginning on or after January 1, 2002. The bill is available on the New Jersey Legislature Web site.

Corporations

• Starting a Corporation
• Filing Responsibilities
• Tax Rates & Accounting Periods
• Electing S Corporation Status
• Consequences of Not Dissolving a Corporation

Partnerships

• Partnership Information
• Partnership Filing Requirements
• Prepayment of Partnership Filing Fee