14A:13-16 - Exemptions
14A:13-16. Exemptions
A foreign corporation shall not be required to file a notice of business activities report if
a. by the end of an accounting period for which it was otherwise required to file a notice of business activities report under this act, it had received a certificate of authority to do business in this State; or
b. a timely return has been filed under the Corporation Business Tax Act or the Corporation Income Tax Act for such accounting period.
L.1973, c. 171, s. 3, eff. June 7, 1973.