N.J.A.C. 18:7-3.13, 3.15, 11.12, and 13.6 apply to banking corporations and financial business corporations. See N.J.S.A. 54:10A-34 through 54:10A-40(regarding banking corporation and financial business corporation taxability under the Corporation Business Tax Act in general) and N.J.A.C. 18:7-21 (for banking corporations and financial business corporations in the context of combined reporting).
N.J. Admin. Code § 18:7-3.16