Base year BAF definition

Base year BAF means the taxpayer's business allocation factor
Base year BAF means the taxpayer's business allocation factor as provided in sections 6 through 10 of P.L.1945, c.162 (C.54:10A-6 through C.54:10A-10) for purposes of calculating entire net income for the base year, as such section was in effect for the last privilege period ending prior to July 31, 2019.
Base year BAF means the taxpayer's business allocation factor as provided in sections 6 through [8] 10 of P.L.1945,

More Definitions of Base year BAF

Base year BAF means the taxpayer's business allocation factor as provided in sections 6 through [8 ] 10 of P.L.1945, c.162 (C.54:10A-6 through [54:10A-8 ] C.54:10A-10) for purposes of calculating entire net income for the base year, as such section was in effect for the last privilege period ending prior to [the effective date of P.L.2018, c.48 (C.54:10A-54.1 et al.) ] July 31, 2019.
Base year BAF means the taxpayer’s business allocation factor as provided in sections 6 through 10 at P.L. 1945, c. 162 (N.J.S.A. 54:10A- 6 through 54:10A-10) for purposes of calculating entire net income for the base year, as such section was in effect for the last privilege period ending prior to July 31, 2019. The base year BAF is the allocation factor reported on the taxpayer’s Schedule J of its respective New Jersey corporation business tax return.
Base year BAF means the taxpayer's business allocation factor as provided in sections 6
Base year BAF means the taxpayer's business allocation factor as provided in sections 6 through [8] 10 of P.L.1945, c.162 (C.54:10A- 6 through [54:10A-8] 54:10A-
Base year BAF means the taxpayer's business allocation factor as provided in sections 6 through 8 of P.L.1945, c.162 (C.54:10A-6 through 54:10A-8) for purposes of calculating entire net income for the base year, as such section was in effect for the last privilege period prior to the effective date of P.L. , c. (C. )(pending before the Legislature as this bill).

Related to Base year BAF

  • Base Year means the period set forth in Section 5 of the Summary.

  • Base Year Value means the assessed value of eligible property January 1 preceding the execution of the agreement plus the agreed upon value of eligible property improvements made after January 1 but before the execution of the agreement.

  • Lease Year means each consecutive twelve-month period beginning with the Commencement Date, except that if the Commencement Date is not the first day of a calendar month, then the first Lease Year shall be the period from the Commencement Date through the final day of the twelve months after the first day of the following month, and each subsequent Lease Year shall be the twelve months following the prior Lease Year.