New Jersey Statutes
N.J. Stat. § 54:10A-1 (2026)
Short title
✓ current as of May 2026
This act shall be known as the Corporation Business Tax Act (1945).
Notes of Decisions
Cited in 22
cases (13 in the last 5 years), 1993–2026 · leading case: State of New Jersey, Ex Rel. Leonard M. Campagna Vs. Post Integrations, Inc., Ebocom, Inc., & Mary Gerdts(l-6341-14, Essex Cnty. & Statewide), 166 A.3d 1177 (N.J. Super. Ct. App. Div. 2017).
State of New Jersey, Ex Rel. Leonard M. Campagna Vs. Post Integrations, Inc., Ebocom, Inc., & Mary Gerdts(l-6341-14, Essex Cnty. & Statewide), 166 A.3d 1177 (N.J. Super. Ct. App. Div. 2017). “The judge disagreed finding that the fees were alternative minimum assessments (AMA) required as a tax on corporate income by the "Corporation Business Tax Act [(CBT), N.J.S.A. 54:10A-1 to -40]." On appeal, plaintiff argues that the judge erred by applying the NJFCA's tax bar to…”
Pomco Graphics, Inc. v. Dir., 13 N.J. Tax 578 (N.J. Tax Ct. 1993). “The New Jersey Corporation Business Tax Act, N.J.S.A 54:10A-1 et seq. The Division, nevertheless, additionally urges that Pomeo is subject to tax under the CBTA for the privilege of exercising its corporate franchise and/or doing business in this State pursuant to N.”
Heico Corp. v. Dir., Div. of Taxation, 20 N.J. Tax 106 (N.J. Tax Ct. 2002). “Neither the Corporation Business Tax Act (NJ.S.A. 54:10A-1 et seq.) nor the Sales and Use Tax Act (NJ.”
Lorillard Licensing Co. v. Dir., Div. of Taxation, 28 N.J. Tax 590 (N.J. Tax Ct. 2014). “Again, the issue was concisely described by the Court: This appeal involves the issue of whether New Jersey may constitutionally subject a foreign corporation to the Corporation Business Tax, N.J.S.A. 54:10A-1 to -41, when the corporation lacks physical presence in New Jersey…”
Jackson v. Twp. of Neptune, 15 N.J. Tax 498 (N.J. Tax Ct. 1996). “2d 37 (1980), dealing with a case under the Corporation Business Tax Act, N.J.S.A 54:10A-1 to -10, the New Jersey Supreme Court explained that “a voluntary business decision ‘is to be given its tax effect in accord with what actually occurred and not in accord with what might…”
31 Club, Inc. v. Dir., Div. of Taxation (N.J. Tax Ct. 2025). “011518-2017 Page -2- Corporation Business Tax, N.J.S.A. 54:10A-1 to 41, and Gross Income Tax, N.”
Mci Commc'n Servs., Inc. Vs. Dir., Div. of Taxation (tax Court of New Jersey) (N.J. Super. Ct. App. Div. 2018). “In this appeal, we are asked to determine whether the New Jersey's Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -40, permits a corporate taxpayer to reduce its New Jersey reported income by erasing a decision it made as a part of its federal tax strategy.”
Preserve II, Inc. Vs. Dir., Div. of Taxation (tax Court of New Jersey) (N.J. Super. Ct. App. Div. 2020). “40 (BTRA), states that "[e]very domestic or foreign corporation which is not hereinafter exempted shall pay an annual franchise tax . . . for the privilege of deriving receipts from sources within this State, or for the privilege of engaging in contacts within this State, or for…”
Preserve II, Inc. Vs. Dir., Div. of Taxation (tax Court of New Jersey) (N.J. Super. Ct. App. Div. 2020). “40 (BTRA), states that "[e]very domestic or foreign corporation which is not hereinafter exempted shall pay an annual franchise tax . . . for the privilege of deriving receipts from sources within this State, or for the privilege of engaging in contacts within this State, or for…”
Lorillard Tobacco Co. Vs. Dir., Div. of Taxation (tax Court of New Jersey) (Consol.) (N.J. Super. Ct. App. Div. 2021). “The Corporate Business Tax Act (CBTA), N.J.S.A. 54:10A-1 to -40, imposes a CBT on non-exempt domestic or foreign corporations that have a nexus with New Jersey.”
H&M Bay, Inc. v. Dir., Div. of Taxation (N.J. Tax Ct. 2023). “At issue is the imposition of a taxes against plaintiff under the New Jersey Corporation Business Tax Act of 1945, N.J.S.A. 54:10A-1 to -41 (“CBT Act”), for tax years 2013 through 2019.”
Stanislaus Food Prods. Corp v. Dir., Div. of Taxation (N.J. Tax Ct. 2021). “162 (codified as N.J.S.A. 54:10A-1 to -28.) Initially, the tax was only based 2 The apple analogy has been used in D’Atria to indicate that reconsideration “motion practice must come to an end at some point, and if repetitive bites at the apple are allowed, the core will swiftly…”
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