The
Division of Taxation today posted, as final, regulations involving
apportionment and nexus for corporate income tax purposes.
The regulations help
to implement sweeping changes to the structure of the corporate income tax that
were enacted in 2014 and that took effect for tax years beginning on or after
January 1, 2015. The regulations will take effect January 12, 2016. Click here for the apportionment regulation, here for the nexus regulation.
