13 chapters · 243 sections in this title.
N.J.S.A. 54A:2-1 Imposition of tax.
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54A:2-1 Imposition of tax. 54A:2-1. Imposition of tax. There is hereby imposed a tax for each taxable year (which shall be the same as the taxable year for federal income tax purposes) on the New Jersey gross income as herein defined of every individual, estate or trust (other th…
N.J.S.A. 54A:2-1.1 Determination of tax, income of nonresident
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54A:2-1.1. Determination of tax, income of nonresident 4. a. For a taxable year to which a certification pursuant to section 3 of P.L.1993, c.320 (C.54A:2-1.2) does not apply, notwithstanding the provisions of N.J.S.54A:2-1, the tax due for each taxable year from a nonresident ta…
N.J.S.A. 54A:2-1.2 Review of New York enactments by Attorney General
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54A:2-1.2. Review of New York enactments by Attorney General 3. The Attorney General shall review the enactments of the State of New York to determine if the method of taxation of the income from New York sources of taxpayers that are not residents of New York, enacted pursuant t…
N.J.S.A. 54A:2-1a Determination of tax due, certain circumstances.
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54A:2-1a Determination of tax due, certain circumstances. 1. a. Notwithstanding the taxable income tables and tax rates provided in N.J.S.54A:2-1 or any other provision of law to the contrary, for taxable years beginning on or after January 1, 2009 but before January 1, 2010, the…