"Eligibility year" defined

N.J.S.A. 54:8A-14, under Chapter 8A.

N.J.S.A. 54:8A-14

54:8A-14. "Eligibility year" defined

"Eligibility year" means the calendar year in which the taxable year of the taxpayer begins. L.1961, c. 32, p. 131, s. 14, eff. May 29, 1961.