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13 chapters · 243 sections in this title.
N.J.S.A. 54A:1-1 Short title
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54A:1-1. Short title This title shall be known and may be cited as the "New Jersey Gross Income Tax Act." L.1976, c. 47, s. 54A:1-1, eff. July 8, 1976, operative Aug. 30, 1976.
N.J.S.A. 54A:1-2 Definitions.
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54A:1-2 Definitions. 54A:1-2. As used in this act, unless the context clearly indicates otherwise, the following words and phrases shall have the following meaning: a. "Director" means the Director of the Division of Taxation in the Department of the Treasury. b. "Fiduciary" mean…
N.J.S.A. 54A:1-2.1 Charitable contributions not a factor in determination of domicile.
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54A:1-2.1 Charitable contributions not a factor in determination of domicile. 1. For purposes of determining whether a person is domiciled in this State or not domiciled in this State under subsections m., n. o. and p. of N.J.S.54A:1-2, the making of a financial contribution, gif…
