62 chapters · 2,086 sections in this title.
N.J.S.A. 54:8A-94 Income taxes imposed by other states
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54:8A-94. Income taxes imposed by other states (a) A resident taxpayer shall be allowed a credit against the tax otherwise due under this act for the amount of any income tax, wage tax or tax on or measured by gross or net earned or unearned income imposed on him by another state…
N.J.S.A. 54:8A-96.1 Special tax provisions for poverty
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54:8A-96.1. Special tax provisions for poverty a. For the taxable year 1974 and each year thereafter any claimant as defined in subsection (e) hereof, who meets the following standards of eligibility established by this act as the test for poverty shall be entitled to the benefit…
N.J.S.A. 54:8A-96.2 Procedure for claiming special tax provisions
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54:8A-96.2. Procedure for claiming special tax provisions The following procedures shall be employed for claiming the special tax provisions: a. The claimant may claim the special tax provisions upon the expiration of his taxable year in connection with his filing of an annual re…
N.J.S.A. 54:8A-97 Returns: of whom required; personal liability; report of changes
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54:8A-97. Returns: of whom required; personal liability; report of changes (a) On or before the filing date prescribed in section 41 of this act, an income tax return shall be made and filed by or for every individual having income derived from sources within his source state. (b…