New Jersey Revised Statutes
Title 54A - New Jersey Gross Income Tax Act

Section 54A:1-1 - Short title - 54A:1-1. Short title This title shall be known and may...

Section 54A:1-2 - Definitions. - 54A:1-2 Definitions. 54A:1-2. As used in this act, unless the...

Section 54A:1-2.1 - Charitable contributions not a factor in determination of domicile. - 54A:1-2.1 Charitable contributions not a factor in determination of domicile....

Section 54A:2-1 - Imposition of tax. - 54A:2-1 Imposition of tax. 54A:2-1. Imposition of tax. There is...

Section 54A:2-1a - Determination of tax due, certain circumstances. - 54A:2-1a Determination of tax due, certain circumstances. 1. a. Notwithstanding...

Section THE - SECTION PREVIOUSLY ALLOCATED AS 54A:2-1b HAS BEEN REALLOCATED TO C.54A:3-9 - THE SECTION PREVIOUSLY ALLOCATED AS 54A:2-1b HAS BEEN REALLOCATED TO...

Section 54A:2-1.1 - Determination of tax, income of nonresident - 54A:2-1.1. Determination of tax, income of nonresident 4. a. For...

Section 54A:2-1.2 - Review of New York enactments by Attorney General - 54A:2-1.2. Review of New York enactments by Attorney General 3....

Section 54A:2-2 - Partners and partnerships - 54A:2-2. Partners and partnerships 54A:2-2. a. A partnership as such...

Section 54A:2-3 - Associations taxable as corporations - 54A:2-3. Associations taxable as corporations An association, trust, or other...

Section 54A:2-4 - Minimum taxable income - 54A:2-4. Minimum taxable income 54A:2-4. Minimum taxable income. Notwithstanding any...

Section 54A:3-1 - Personal exemptions and deductions. - 54A:3-1 Personal exemptions and deductions. 54A:3-1. Personal exemptions and deductions....

Section 54A:3-1.1 - Dependent under 22 in attendance at accredited post-secondary institution - 54A:3-1.1. Dependent under 22 in attendance at accredited post-secondary institution...

Section 54A:3-2 - Alimony and separate maintenance payments - 54A:3-2. Alimony and separate maintenance payments There shall be allowed...

Section 54A:3-3 - Medical expenses. - 54A:3-3 Medical expenses. 54A:3-3. Medical expenses. (a) Each taxpayer shall...

Section 54A:3-4 - Deductions for contributions to medical savings account. - 54A:3-4 Deductions for contributions to medical savings account. 3. a....

Section 54A:3-5 - Self-employed individuals, deduction for health insurance costs. - 54A:3-5 Self-employed individuals, deduction for health insurance costs. 1. A...

Section 54A:3-6 - Deduction for qualified conservation contribution - 54A:3-6. Deduction for qualified conservation contribution 1. A taxpayer shall...

Section 54A:3-7 - Designation of "Health Enterprise Zones." - 54A:3-7 Designation of "Health Enterprise Zones." 1. Each area that...

Section 54A:3-8 - Tax deduction for qualified receipts, definitions. - 54A:3-8 Tax deduction for qualified receipts, definitions. 2. a. A...

Section 54A:3-9 - Alternative business calculation established. - 54A:3-9 Alternative business calculation established. 1. a. Notwithstanding the provisions...

Section 54A:3-10 - Deduction from gross income for organ, bone marrow donor. - 54A:3-10 Deduction from gross income for organ, bone marrow donor....

Section 54A:3-11 - Short title. - 54A:3-11 Short title. 1. Sections 2 through 5 of P.L.2021,...

Section 54A:3-12 - Allowable deduction in the amount of taxpayer's contribution. - 54A:3-12 Allowable deduction in the amount of taxpayer's contribution. 3....

Section 54A:3-13 - Allowable deduction in the amount of student loan principal, interest payments. - 54A:3-13 Allowable deduction in the amount of student loan principal,...

Section 54A:3-14 - Allowable deduction in the amount of higher education tuition costs. - 54A:3-14 Allowable deduction in the amount of higher education tuition...

Section 54A:3A-15 - Short title - 54A:3A-15. Short title 1. This act shall be known and...

Section 54A:3A-16 - Definitions relative to residential property taxes - 54A:3A-16. Definitions relative to residential property taxes 2. As used...

Section 54A:3A-17 - Resident taxpayer allowed certain property tax deduction; limitations. - 54A:3A-17 Resident taxpayer allowed certain property tax deduction; limitations. 3....

Section 54A:3A-18 - Deduction allowed resident taxpayer whose homestead is a unit of residential rental property; limitations. - 54A:3A-18 Deduction allowed resident taxpayer whose homestead is a unit...

Section 54A:3A-19 - Deduction for property taxes; limitations. - 54A:3A-19 Deduction for property taxes; limitations. 5. a. If a...

Section 54A:3A-20 - Credit instead of deduction; limitations; annual application - 54A:3A-20. Credit instead of deduction; limitations; annual application 6. a....

Section 54A:3A-21 - Benefits not subject to garnishment, attachment, other legal process - 54A:3A-21. Benefits not subject to garnishment, attachment, other legal process...

Section 54A:3A-22 - Determination of form, manner of application for benefits; regulations - 54A:3A-22. Determination of form, manner of application for benefits; regulations...

Section 54A:4-1 - Resident credit for tax of another state. - 54A:4-1 Resident credit for tax of another state. 54A:4-1. Resident...

Section 54A:4-2 - Credit for taxes withheld, paid by S corporation - 54A:4-2. Credit for taxes withheld, paid by S corporation 54A:4-2....

Section 54A:4-4 - Credit in lieu of refund of unemployment compensation contributions - 54A:4-4. Credit in lieu of refund of unemployment compensation contributions...

Section 54A:4-5 - Reimbursement of director by division of unemployment and temporary disability insurance - 54A:4-5. Reimbursement of director by division of unemployment and temporary...

Section 54A:4-6 - Findings, declarations relative to an earned income tax credit - 54A:4-6. Findings, declarations relative to an earned income tax credit...

Section 54A:4-7 - New Jersey Earned Income Tax Credit program. - 54A:4-7 New Jersey Earned Income Tax Credit program. 2. There...

Section 54A:4-8 - Annual appropriation for administration - 54A:4-8. Annual appropriation for administration 3. There shall be annually...

Section 54A:4-9 - Availability of statistical information - 54A:4-9. Availability of statistical information 4. The Department of the...

Section 54A:4-10 - Regulations - 54A:4-10. Regulations 5. a. The Director of the Division of...

Section 54A:4-11 - Gross income tax credit for employment of certain handicapped persons. - 54A:4-11 Gross income tax credit for employment of certain handicapped...

Section 54A:4-12b - Tax credit for certain film expenses. - 54A:4-12b Tax credit for certain film expenses. 2. a. (1)...

Section 54A:4-13 - Credit against tax due. - 54A:4-13 Credit against tax due. 4. a. (1) A taxpayer,...

Section 54A:4-14 - Short title. - 54A:4-14 Short title. 1. This act shall be known and...

Section 54A:4-15 - Veteran care credit for qualified family caregivers; definitions. - 54A:4-15 Veteran care credit for qualified family caregivers; definitions. 2....

Section 54A:4-16 - Tax credit. - 54A:4-16 Tax credit. 6. a. For taxable years beginning on...

Section 54A:4-17 - Certain credits permitted. - 54A:4-17 Certain credits permitted. 5. a. A resident taxpayer with...

Section 54A:4-17.1 - Child tax credit, income limit. - 54A:4-17.1 Child tax credit, income limit. 1. a. A resident...

Section 54A:4-18 - Credit against gross income tax - 54A:4-18. Credit against gross income tax 9. a. The Director...

Section 54A:4-19 - Credit against tax due under N.J.S.54A:1-1 et seq. - 54A:4-19 Credit against tax due under N.J.S.54A:1-1 et seq. 2....

Section 54A:4-20 - Employer allowed credit for employee who donates organ, bone marrow. - 54A:4-20 Employer allowed credit for employee who donates organ, bone...

Section 54A:4-21 - Credit against tax. - 54A:4-21 Credit against tax. 107. a. For taxable years 2020,...

Section 54A:4-22 - Tax credit for taxpayer's purchase of unit concrete products that utilize carbon footprint-reducing technology. - 54A:4-22 Tax credit for taxpayer's purchase of unit concrete products...

Section 54A:5-1 - New Jersey gross income defined. - 54A:5-1 New Jersey gross income defined. 54A:5-1. New Jersey Gross...

Section 54A:5-1.2 - Determination of category of income net of expenses or depreciation, certain; timing. - 54A:5-1.2 Determination of category of income net of expenses or...

Section 54A:5-1.1 - Certain IRA roll over amounts protected for 4 years. - 54A:5-1.1 Certain IRA roll over amounts protected for 4 years....

Section 54A:5-2 - Losses - 54A:5-2. Losses Losses which occur within one category of gross...

Section 54A:5-3 - Taxability of estates, trusts and their beneficiaries - 54A:5-3. Taxability of estates, trusts and their beneficiaries The income...

Section 54A:5-4 - Taxability of partners - 54A:5-4. Taxability of partners 54A:5-4. a. Except as provided in...

Section 54A:5-6 - Husband and wife - 54A:5-6. Husband and wife (a) Separate return. If the income...

Section 54A:5-7 - Allocations of income of nonresidents - 54A:5-7. Allocations of income of nonresidents 54A:5-7. Allocations of income...

Section 54A:5-8 - Income from sources within State for nonresident. - 54A:5-8 Income from sources within State for nonresident. 54A:5-8. a....

Section 54A:5-9 - S corporation tax exemption. - 54A:5-9 S corporation tax exemption. 11. Except as otherwise provided...

Section 54A:5-10 - Definitions - 54A:5-10. Definitions 12. For the purposes of the "New Jersey...

Section 54A:5-11 - Initial basis of shareholder of S corporation stock - 54A:5-11. Initial basis of shareholder of S corporation stock 13....

Section 54A:5-12 - Limits on shareholder's losses - 54A:5-12. Limits on shareholder's losses 14. a. The aggregate amount...

Section 54A:5-13 - Shareholder's share of S corporation income prorated for periods of residence - 54A:5-13. Shareholder's share of S corporation income prorated for periods...

Section 54A:5-14 - Distributions made by S corporation, treatment - 54A:5-14. Distributions made by S corporation, treatment 16. a. Subject...

Section 54A:5-15 - Determination of amount of category of income, certain disallowances. - 54A:5-15 Determination of amount of category of income, certain disallowances....

Section 54A:5-16 - Definitions. - 54A:5-16 Definitions. 7. a. As used in this section: "Investment...

Section 54A:6-1 - Items in 54A:6-2 to 54A:6-9 excluded - 54A:6-1. Items in 54A:6-2 to 54A:6-9 excluded The items in...

Section 54A:6-2 - Federal social security benefits - 54A:6-2. Federal social security benefits All payments received under the...

Section 54A:6-3 - Railroad retirement benefits - 54A:6-3. Railroad retirement benefits All payments received under the Railroad...

Section 54A:6-4 - Certain death benefits - 54A:6-4. Certain death benefits a. Proceeds of life insurance contracts...

Section 54A:6-5 - Gifts and inheritances - 54A:6-5. Gifts and inheritances a. The value of property acquired...

Section 54A:6-6 - Compensation for injuries or sickness - 54A:6-6. Compensation for injuries or sickness a. Amounts received under...

Section 54A:6-7 - Certain pay of members of the armed forces, NJNG, exemption from taxable gross income. - 54A:6-7 Certain pay of members of the armed forces, NJNG,...

Section 54A:6-8 - Scholarships and fellowship grants - 54A:6-8. Scholarships and fellowship grants a. Any amount received as...

Section 54A:6-9.1 - Gains from sale, exchange of principal residence, excludable from gross income; conditions - 54A:6-9.1. Gains from sale, exchange of principal residence, excludable from...

Section 54A:6-9.2 - Applicability of federal "Taxpayer Relief Act of 1997" - 54A:6-9.2. Applicability of federal "Taxpayer Relief Act of 1997" 3....

Section 54A:6-10 - Pensions and annuities. - 54A:6-10 Pensions and annuities. 54A:6-10. Pensions and annuities. a. Gross...

Section 54A:6-11 - Lottery winnings. - 54A:6-11 Lottery winnings. 54A:6-11. Lottery Winnings. Gross income shall not...

Section 54A:6-13 - Unemployment insurance benefits - 54A:6-13. Unemployment insurance benefits All payments and benefits received under...

Section 54A:6-14 - Interest on certain obligations - 54A:6-14. Interest on certain obligations Gross income shall not include...

Section 54A:6-14.1 - Exemption of distributions of qualified investment fund - 54A:6-14.1. Exemption of distributions of qualified investment fund 2. Gross...

Section 54A:6-15 - Other retirement income. - 54A:6-15 Other retirement income. 3. Other retirement income. a. (1)...

Section 54A:6-21 - Contributions to certain employee trusts - 54A:6-21. Contributions to certain employee trusts Gross income shall not...

Section 54A:6-22 - Gross income exclusion. - 54A:6-22 Gross income exclusion. 2. Gross income shall not include...

Section 54A:6-23 - Commuter transportation benefits not considered gross income. - 54A:6-23 Commuter transportation benefits not considered gross income. 1. a....

Section 54A:6-24 - Cafeteria plan, qualified option, certain; not gross income - 54A:6-24. Cafeteria plan, qualified option, certain; not gross income 1....

Section 54A:6-25 - Certain earnings, distributions excluded from gross income. - 54A:6-25 Certain earnings, distributions excluded from gross income. 13. a....

Section 54A:6-25.1 - Loan redemption exempt from taxation. - 54A:6-25.1 Loan redemption exempt from taxation. 12. Gross income, for...

Section 54A:6-25.2 - Gross income, student loan debt, total, permanently disabled veterans. - 54A:6-25.2 Gross income, student loan debt, total, permanently disabled veterans....

Section 54A:6-26 - Military pension, survivor's benefit payments excluded from gross income. - 54A:6-26 Military pension, survivor's benefit payments excluded from gross income....

Section 54A:6-27 - Contributions to medical savings account not included in gross income. - 54A:6-27 Contributions to medical savings account not included in gross...

Section 54A:6-28 - Roth IRA distributions excluded from gross income. - 54A:6-28 Roth IRA distributions excluded from gross income. 2. a....

Section 54A:6-29 - Holocaust reparations, restitution excluded from gross income - 54A:6-29. Holocaust reparations, restitution excluded from gross income 1. Gross...

Section 54A:6-30 - Victims of September 11, 2001 terrorist attacks, income exempt from New Jersey gross income tax - 54A:6-30. Victims of September 11, 2001 terrorist attacks, income exempt...

Section 54A:6-31 - Family leave benefits not included in gross income. - 54A:6-31 Family leave benefits not included in gross income. 16....

Section 54A:6-32 - Combat zone compensation not considered gross income. - 54A:6-32 Combat zone compensation not considered gross income. 1. Gross...

Section 54A:6-33 - Gross income, not including compensation for services performed, district board of elections. - 54A:6-33 Gross income, not including compensation for services performed, district...

Section 54A:7-1 - Requirement of withholding tax from wages. - 54A:7-1 Requirement of withholding tax from wages. 54A:7-1. Requirement of...

Section 54A:7-1.1 - Voluntary withholding from pensions and annuities - 54A:7-1.1. Voluntary withholding from pensions and annuities Voluntary withholding from...

Section 54A:7-1.2 - Entities making payments to unincorporated contractors, 7 percent withholding; exceptions; definitions. - 54A:7-1.2 Entities making payments to unincorporated contractors, 7 percent withholding;...

Section 54A:7-2 - Information statement for employee or recipient of other payments, earned income credit. - 54A:7-2 Information statement for employee or recipient of other payments,...

Section 54A:7-3 - Credit for tax withheld - 54A:7-3. Credit for tax withheld 54A:7-3. Credit for tax withheld....

Section 54A:7-4 - Employer's or other payor's return and payment of withheld taxes - 54A:7-4. Employer's or other payor's return and payment of withheld...

Section 54A:7-5 - Liability for withheld taxes - 54A:7-5. Liability for withheld taxes 54A:7-5. Liability for withheld taxes....

Section 54A:7-6 - Failure to withhold - 54A:7-6. Failure to withhold 54A:7-6. Failure to withhold. If an...

Section 54A:7-7 - Filing annual reconciliation of tax withheld - 54A:7-7. Filing annual reconciliation of tax withheld 54A:7-7. Filing annual...

Section 54A:8-1 - Payment of tax; returns; extension of time. - 54A:8-1 Payment of tax; returns; extension of time. 54A:8-1. Payment...

Section 54A:8-2 - Optional tax tables - 54A:8-2. Optional tax tables (a) General.--The director may promulgate uniform...

Section 54A:8-3 - Accounting periods and methods - 54A:8-3. Accounting periods and methods 54A:10A-3. Accounting periods and methods....

Section 54A:8-3.1 - Persons required to file - 54A:8-3.1. Persons required to file 54A:8-3.1. Persons required to file....

Section 54A:8-4 - Declarations of estimated tax. - 54A:8-4 Declarations of estimated tax. 54A:8-4. Declarations of estimated tax....

Section 54A:8-5 - Payments of estimated tax - 54A:8-5. Payments of estimated tax (a) General. The estimated tax...

Section 54A:8-6 - Requirements concerning returns, notices, records and statements. - 54A:8-6 Requirements concerning returns, notices, records and statements. 54A:8-6. Requirements...

Section 54A:8-6.1 - Certain tax preparers required to use electronic methods for filing. - 54A:8-6.1 Certain tax preparers required to use electronic methods for...

Section 54A:8-6.2 - Status of health care coverage, question on the New Jersey Gross Income Tax return, determination of eligibility; definitions. - 54A:8-6.2 Status of health care coverage, question on the New...

Section 54A:8-7 - Report of change in federal taxable income or credit - 54A:8-7. Report of change in federal taxable income or credit...

Section 54A:8-8 - Definitions relative to payment of estimated gross income tax on real property sales by nonresidents. - 54A:8-8 Definitions relative to payment of estimated gross income tax...

Section 54A:8-9 - Payment of estimated tax by nonresident taxpayer on certain gains. - 54A:8-9 Payment of estimated tax by nonresident taxpayer on certain...

Section 54A:8-10 - Filing of estimated tax form required, exceptions. - 54A:8-10 Filing of estimated tax form required, exceptions. 3. a....

Section 54A:9-1 - Applicability of State Tax Uniform Procedure Law. - 54A:9-1. Applicability of State Tax Uniform Procedure Law. The taxes...

Section 54A:9-2 - Notice of deficiency. - 54A:9-2. Notice of deficiency. (a) General. If upon examination of...

Section 54A:9-3 - Assessment. - 54A:9-3. Assessment. (a) Assessment date. The amount of tax which...

Section 54A:9-4 - Limitations on assessment. - 54A:9-4. Limitations on assessment. 54A:9-4. (a) General. Except as otherwise...

Section 54A:9-5 - Interest on underpayment. - 54A:9-5. Interest on underpayment. 54A:9-5. Interest on underpayment. (a) General....

Section 54A:9-6 - Additions to tax and civil penalties. - 54A:9-6 Additions to tax and civil penalties. 54A:9-6. Additions to...

Section 54A:9-7 - Overpayment. - 54A:9-7. Overpayment. 54A:9-7. Overpayment. (a) General. The director, within the...

Section 54A:9-8 - Limitations on credit or refund - 54A:9-8. Limitations on credit or refund 54A:9-8. (a) General. Claim...

Section 54A:9-8.1 - Setoff of indebtedness to State agencies; precedence of child support indebtedness. - 54A:9-8.1 Setoff of indebtedness to State agencies; precedence of child...

Section 54A:9-8.2 - Regulations for procedures and methods. - 54A:9-8.2 Regulations for procedures and methods. 2. The Department of...

Section 54A:9-8.3 - Appropriation of sums collected - 54A:9-8.3. Appropriation of sums collected Any sums collected by the...

Section 54A:9-8.4 - Definitions relative to multistate personal income tax refund setoff program; authorization, procedure. - 54A:9-8.4 Definitions relative to multistate personal income tax refund setoff...

Section 54A:9-9 - Petition to director. - 54A:9-9. Petition to director. (a) General. The form of a...

Section 54A:9-10 - Appeal to tax court, claim for refund. - 54A:9-10 Appeal to tax court, claim for refund. 54A:9-10. (a)...

Section 54A:9-11 - Mailing rules; holidays. - 54A:9-11. Mailing rules; holidays. (a) Timely mailing. If any claim,...

Section 54A:9-12 - Collection, levy and liens - 54A:9-12. Collection, levy and liens (a) Collection procedures. The taxes...

Section 54A:9-13 - Transferees. - 54A:9-13. Transferees. (a) General. The liability, at law or in...

Section 54A:9-14 - Jeopardy assessment. - 54A:9-14. Jeopardy assessment. (a) Authority for making. If the director...

Section 54A:9-16 - Armed forces relief provisions. - 54A:9-16 Armed forces relief provisions. 54A:9-16. Armed forces relief provisions....

Section 54A:9-17 - General powers of the director. - 54A:9-17. General powers of the director. (a) General. The director...

Section 54A:9-17.1 - Identifying numbers. - 54A:9-17.1. Identifying numbers. (a) Supplying of identifying numbers. When required...

Section 54A:9-17.2 - Filing of tax returns for domestic service workers. - 54A:9-17.2 Filing of tax returns for domestic service workers. 1....

Section 54A:9-18 - Order to compel compliance. - 54A:9-18. Order to compel compliance. (a) Failure to file tax...

Section 54A:9-19 - Exercise of powers and duties of Division of Taxation by director. - 54A:9-19. Exercise of powers and duties of Division of Taxation...

Section 54A:9-20 - Appropriation. - 54A:9-20. Appropriation. There is hereby appropriated to the Division of...

Section 54A:9-21 - Severability clause. - 54A:9-21. Severability clause. If any provision of this act, or...

Section 54A:9-24 - Repeal of Tax on Capital Gains and Other Unearned Income. - 54A:9-24. Repeal of Tax on Capital Gains and Other Unearned...

Section 54A:9-25 - Property Tax Relief Fund. - 54A:9-25. Property Tax Relief Fund. Taxes collected under the provisions...

Section 54A:9-25.1 - Gubernatorial Election Fund checkoff. - 54A:9-25.1. Gubernatorial Election Fund checkoff. There is hereby established within...

Section 54A:9-25.2 - "Endangered and Nongame Species of Wildlife Conservation Fund." - 54A:9-25.2 "Endangered and Nongame Species of Wildlife Conservation Fund." 1....

Section 54A:9-25.3 - Appropriation of deposited moneys. - 54A:9-25.3. Appropriation of deposited moneys. The Legislature shall annually appropriate...

Section 54A:9-25.4 - "Children's Trust Fund." - 54A:9-25.4 "Children's Trust Fund." 2. a. There is established in...

Section 54A:9-25.5 - All funds to commission. - 54A:9-25.5. All funds to commission. The Legislature shall annually appropriate...

Section 54A:9-25.6 - Contribution to Vietnam Veterans' Memorial Fund; indication on income tax return. - 54A:9-25.6 Contribution to Vietnam Veterans' Memorial Fund; indication on income...

Section 54A:9-25.7 - "New Jersey Breast Cancer Research Fund." - 54A:9-25.7 "New Jersey Breast Cancer Research Fund." 1. a. There...

Section 54A:9-25.8 - Legislative appropriations; breast cancer research project defined. - 54A:9-25.8. Legislative appropriations; breast cancer research project defined. 2. The...

Section 54A:9-25.9 - U.S.S. New Jersey Educational Museum Fund; tax return contribution. - 54A:9-25.9 U.S.S. New Jersey Educational Museum Fund; tax return contribution....

Section 54A:9-25.10 - U.S.S. New Jersey Educational Museum Fund established. - 54A:9-25.10 U.S.S. New Jersey Educational Museum Fund established. 2. There...

Section 54A:9-25.11 - Cost incurred, deducted from receipts. - 54A:9-25.11. Cost incurred, deducted from receipts. 3. Any costs incurred...

Section 54A:9-25.12 - "Drug Abuse Education Fund." - 54A:9-25.12. "Drug Abuse Education Fund." 1. a. There is established...

Section 54A:9-25.13 - Appropriation of all funds deposited in "Drug Abuse Education Fund." - 54A:9-25.13. Appropriation of all funds deposited in "Drug Abuse Education...

Section 54A:9-25.14 - Taxpayer options to contribute portion of refund to certain funds, methodology. - 54A:9-25.14 Taxpayer options to contribute portion of refund to certain...

Section 54A:9-25.15 - Option to contribute portion of tax refund to Korean Veterans' Memorial Fund. - 54A:9-25.15 Option to contribute portion of tax refund to Korean...

Section 54A:9-25.16 - Appropriation of funds deposited. - 54A:9-25.16 Appropriation of funds deposited. 2. The Legislature shall annually...

Section 54A:9-25.17 - "Organ and Tissue Donor Awareness Education Fund." - 54A:9-25.17 "Organ and Tissue Donor Awareness Education Fund." 1. a....

Section 54A:9-25.18 - Appropriation of funds in Organ and Tissue Donor Awareness Education Fund. - 54A:9-25.18 Appropriation of funds in Organ and Tissue Donor Awareness...

Section 54A:9-25.19 - NJ-AIDS Services Fund; tax return contribution - 54A:9-25.19. NJ-AIDS Services Fund; tax return contribution 1. a. There...

Section 54A:9-25.20 - "Literacy Volunteers of America - New Jersey Fund;" tax return contribution - 54A:9-25.20. "Literacy Volunteers of America - New Jersey Fund;" tax...

Section 54A:9-25.21 - "New Jersey Prostate Cancer Research Fund"; tax return contribution. - 54A:9-25.21 "New Jersey Prostate Cancer Research Fund"; tax return contribution....

Section 54A:9-25.22 - Appropriation of monies deposited. - 54A:9-25.22 Appropriation of monies deposited. 2. The Legislature shall annually...

Section 54A:9-25.23 - Income tax returns, option for contribution to NJ World Trade Center Scholarship Fund. - 54A:9-25.23 Income tax returns, option for contribution to NJ World...

Section 54A:9-25.24 - "New Jersey Veterans Haven Support Fund," tax return contribution. - 54A:9-25.24 "New Jersey Veterans Haven Support Fund," tax return contribution....

Section 54A:9-25.25 - "Community Food Pantry Fund." - 54A:9-25.25 "Community Food Pantry Fund." 1. a. There is established...

Section 54A:9-25.26 - "Cat and Dog Spay/Neuter Fund." - 54A:9-25.26 "Cat and Dog Spay/Neuter Fund." 2. a. There is...

Section 54A:9-25.27 - "New Jersey Lung Cancer Research Fund." - 54A:9-25.27 "New Jersey Lung Cancer Research Fund." 1. a. There...

Section 54A:9-25.28 - "Boys and Girls Clubs in New Jersey Fund." - 54A:9-25.28 "Boys and Girls Clubs in New Jersey Fund." 1....

Section 54A:9-25.29 - "NJ National Guard State Family Readiness Council Fund." - 54A:9-25.29 "NJ National Guard State Family Readiness Council Fund." 1....

Section 54A:9-25.30 - "American Red Cross-NJ Fund." - 54A:9-25.30 "American Red Cross-NJ Fund." 1. a. There is established...

Section 54A:9-25.31 - "Girl Scouts Councils in New Jersey Fund." - 54A:9-25.31 "Girl Scouts Councils in New Jersey Fund." 1. a....

Section 54A:9-25.32 - "2014 NJ Special Olympics Home Team Fund." - 54A:9-25.32 "2014 NJ Special Olympics Home Team Fund." 1. a....

Section 54A:9-25.33 - "Homeless Veterans Grant Fund." - 54A:9-25.33 "Homeless Veterans Grant Fund." 4. a. There is established...

Section 54A:9-25.34 - "The Leukemia & Lymphoma Society - New Jersey Fund." - 54A:9-25.34 "The Leukemia & Lymphoma Society - New Jersey Fund."...

Section 54A:9-25.35 - "Northern New Jersey Veterans Memorial Cemetery Development Fund." - 54A:9-25.35 "Northern New Jersey Veterans Memorial Cemetery Development Fund." 1....

Section 54A:9-25.36 - "New Jersey Farm to School and School Garden Fund." - 54A:9-25.36 "New Jersey Farm to School and School Garden Fund."...

Section 54A:9-25.37 - "Local Library Support Fund," contributions through gross income tax returns permitted. - 54A:9-25.37 "Local Library Support Fund," contributions through gross income tax...

Section 54A:9-25.38 - "ALS Association Support Fund." - 54A:9-25.38 "ALS Association Support Fund." 1. a. There is established...

Section 54A:9-25.39 - "Fund for the Support of New Jersey Nonprofit Veterans Organizations." - 54A:9-25.39 "Fund for the Support of New Jersey Nonprofit Veterans...

Section 54A:9-25.40 - "New Jersey Yellow Ribbon Fund." - 54A:9-25.40 "New Jersey Yellow Ribbon Fund." 1. a. There is...

Section 54A:9-25.41 - "Autism Programs Fund." - 54A:9-25.41 "Autism Programs Fund." 1. a. There is established in...

Section 54A:9-25.42 - "Boy Scouts of America Councils in New Jersey Fund." - 54A:9-25.42 "Boy Scouts of America Councils in New Jersey Fund."...

Section 54A:9-25.43 - "NJ Memorials to War Veterans Maintenance Fund." - 54A:9-25.43 "NJ Memorials to War Veterans Maintenance Fund." 1. a....

Section 54A:9-25.44 - "Jersey Fresh Program Fund." - 54A:9-25.44 "Jersey Fresh Program Fund." 1. a. There is established...

Section 54A:9-25.45 - NJ World War II Veterans' Memorial Fund. - 54A:9-25.45 NJ World War II Veterans' Memorial Fund. 1. a....

Section 54A:9-25.46 - "Meals on Wheels in New Jersey Fund." - 54A:9-25.46 "Meals on Wheels in New Jersey Fund." 1. a....

Section 54A:9-25.47 - "New Jersey Pediatric Cancer Research Fund." - 54A:9-25.47 "New Jersey Pediatric Cancer Research Fund." 1. a. There...

Section 54A:9-25.48 - "Special Olympics New Jersey Fund". - 54A:9-25.48 "Special Olympics New Jersey Fund". 1. a. There is...

Section 54A:9-25.49 - "New Jersey Ovarian Cancer Research Fund". - 54A:9-25.49 "New Jersey Ovarian Cancer Research Fund". 1. a. There...

Section 54A:9-26 - Property Tax Relief Fund saved harmless. - 54A:9-26. Property Tax Relief Fund saved harmless. 9. An amount...

Section 54A:9-27 - Effective date. - 54A:9-27. Effective date. (a) This act shall take effect immediately...

Section 54A:9-29 - Certain revenue appropriated for direct real property taxpayer relief. - 54A:9-29 Certain revenue appropriated for direct real property taxpayer relief....

Section 54A:9-30 - Eligibility for tax rebates. - 54A:9-30 Eligibility for tax rebates. 3. a. Beginning with taxable...

Section 54A:10-1 - Short title - 54A:10-1. Short title This act shall be known and may...

Section 54A:10-2 - Legislative declaration. - 54A:10-2. Legislative declaration. It is hereby declared that because municipalities...

Section 54A:10-3 - Definitions. - 54A:10-3. Definitions. For the purposes of this act, unless the...

Section 54A:10-4 - Revenue sharing fund; creation; distributions to municipalities. - 54A:10-4. Revenue sharing fund; creation; distributions to municipalities. There is...

Section 54A:10-5 - Distribution of additional amount. - 54A:10-5. Distribution of additional amount. In addition to the amount...

Section 54A:10-6 - Annual computation of funds due each municipality; credit after prepayment of tax. - 54A:10-6. Annual computation of funds due each municipality; credit after...

Section 54A:10-7 - Anticipation of revenues in municipal budget; reduction of property tax levy. - 54A:10-7. Anticipation of revenues in municipal budget; reduction of property...

Section 54A:10-8 - Annual certification of funds due each municipality; payments. - 54A:10-8. Annual certification of funds due each municipality; payments. On...

Section 54A:10-9 - Rules and regulations. - 54A:10-9. Rules and regulations. The director is hereby authorized to...

Section 54A:10-10 - Inapplicability of act to program of aid or assistance in effect. - 54A:10-10. Inapplicability of act to program of aid or assistance...

Section 54A:10-11 - Veterans deductions; certification of number and amounts by county board of taxation. - 54A:10-11. Veterans deductions; certification of number and amounts by county...

Section 54A:10-12 - Additional amount of revenue sharing funds due each municipality for current tax year; certification; payment. - 54A:10-12. Additional amount of revenue sharing funds due each municipality...

Section 54A:11-1 - Short title. - 54A:11-1 Short title. 1. This act shall be known and...

Section 54A:11-2 - Definitions relative to required health insurance coverage. - 54A:11-2 Definitions relative to required health insurance coverage. 2. As...

Section 54A:11-3 - Minimum essential coverage. - 54A:11-3 Minimum essential coverage. 3. a. A taxpayer shall, for...

Section 54A:11-4 - Rules for determination of State shared responsibility. - 54A:11-4 Rules for determination of State shared responsibility. 4. The...

Section 54A:11-5 - Assessment, collection of tax. - 54A:11-5 Assessment, collection of tax. 5. a. The tax imposed...

Section 54A:11-6 - Regulations. - 54A:11-6 Regulations. 6. a. Except as otherwise provided in this...

Section 54A:11-7 - Program to determine eligibility for exemption. - 54A:11-7 Program to determine eligibility for exemption. 7. a. The...

Section 54A:11-8 - Findings relative to required health insurance coverage. - 54A:11-8 Findings relative to required health insurance coverage. 8. a....

Section 54A:11-9 - Notification to taxpayer. - 54A:11-9 Notification to taxpayer. 9. Not earlier than November 1...

Section 54A:11-10 - Rules, regulations. - 54A:11-10 Rules, regulations. 10. The State Treasurer, in consultation with...

Section 54A:12-1 - Short title. - 54A:12-1 Short title. 1. This act shall be known and...

Section 54A:12-2 - Definitions relative to pass-through entity business alternative income tax. - 54A:12-2 Definitions relative to pass-through entity business alternative income tax....

Section 54A:12-3 - Election to pay pass-through business alternative income tax. - 54A:12-3 Election to pay pass-through business alternative income tax. 3....

Section 54A:12-4 - Powers of director for administration. - 54A:12-4 Powers of director for administration. 4. a. For the...

Section 54A:12-5 - Refundable gross income tax credit. - 54A:12-5 Refundable gross income tax credit. 5. a. Each member...

Section 54A:12-6 - Pass-through entity owned by corporate and non-corporate members. - 54A:12-6 Pass-through entity owned by corporate and non-corporate members. 12....

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New Jersey Revised Statutes Title 54A - New Jersey Gross Income Tax Act

New Jersey Revised Statutes
Title 54A - New Jersey Gross Income Tax Act