Form 312 - Effluent Equipment Tax Credit - New Jersey Corporation Business Tax - 2014 Page 2
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3PART III
CALCULATION OF EFFLUENT EQUIPMENT TAX CREDIT
14. Tax Credits taken on current year’s return:
a) ______________________________ . . . . . . . . . .______________________________
b) ______________________________
______________________________
c) ______________________________
______________________________
d) ______________________________
______________________________ . . . . . .Total
14.
15. Subtract line 14 from line 13. If the result is less than zero, enter zero . . . . . . . . . . . . . . . . . . . . . . . . . . .
15.
16. Allowable credit for the current tax period. Enter the lesser of line 8 or line 15 here and on
Schedule A-3 of the CBT-100, the CBT-100S or the BFC-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16.
Form 312 (09-14, R-08)
Page 2
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