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Division of Taxation

Combined Group Managerial Member Procedures

P.L. 2018, c. 48, and P.L. 2018, c. 131, mandate combined reporting for tax years ending on and after July 31, 2019 (beginning on and after August 1, 2018, if the managerial member has a 12-month tax year that ends July 31, 2019). Commonly owned companies engaged in a unitary business are required to calculate their Corporation Business Tax on a combined basis. P.L. 2020, c. 118, which was signed into law on November 4, 2020, also made a series of technical corrections, clarifications, and changes to the Corporation Business Tax Act. General information on combined reporting and the changes resulting from these laws is available on Changes to the Corporation Business Tax Act.


Last Updated: Monday, 06/07/21