New Jersey Statutes

§ 2B:13-1 — Establishment

New Jersey·Title 2B COURT ORGANIZATION AND CIVIL CODE

2B:13-1. Establishment.

a.A Tax Court is hereby established as a court of limited jurisdiction pursuant to Article VI, Section I, paragraph 1 of the New Jersey Constitution.
b.The Tax Court shall be a court of record and shall have a seal. L.1993,c.74,s.1.

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