New Jersey Statutes
§ 54:38-13 — Purpose of chapter; liberal construction
New Jersey·Title 54 TAXATION
It is the intent and purpose of this chapter to obtain for this state the benefit of the credit allowed under the provisions of section three hundred and one, subsection "b" of the federal revenue act of one thousand nine hundred and twenty-six, the amendments thereof and supplements thereto and any subsequent modifications thereof. The provisions of this chapter shall be interpreted and construed liberally in order to accomplish the purpose thereof and the state tax commissioner shall have, in addition to his other powers and those in this chapter specified, all additional, implied and incidental powers which shall be proper and necessary to effect and carry out the expressed intent and purpose of this chapter.
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Nearby Sections
15
§ 54:38-1
Imposition of tax; amount.§ 54:38-11
Funds out of which tax is payable§ 54:38-13
Purpose of chapter; liberal construction§ 54:38-14
Estates subject to tax§ 54:38-15
Constitutional construction§ 54:38-16
Other state taxes and liens unaffected§ 54:38-2
Additional tax in certain cases§ 54:38A-2
Effective date