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New Jersey Announces CBT Voluntary Compliance Initiative for Companies Included in Combined Returns

The New Jersey Division of Taxation (“Division”) recently extended an invitation for voluntary compliance with limited look-back and penalty waiver to companies that were included in mandatory unitary combined returns and...more

New Jersey Appellate Court Finds Payroll Tax Unconstitutional

In a precedential decision, New Jersey’s intermediate appellate court ruled that a Jersey City ordinance imposing a payroll tax was unconstitutional. Mack-Cali Realty Corp. v. State, No. A-3097-18, 2021 N.J. Super. LEXIS 21...more

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