New Jersey § 54:8A-119 Liability for either income tax or emergency transportation tax  or transportation benefits tax

New Jersey Statutes

§ 54:8A-119 — Liability for either income tax or emergency transportation tax or transportation benefits tax

New Jersey § 54:8A-119

Title 54TAXATION

This text of New Jersey § 54:8A-119 (Liability for either income tax or emergency transportation tax or transportation benefits tax) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 54:8A-119 (2026).

Text

An individual subject to the New Jersey Gross Income Tax, Title 54A of the New Jersey Statutes, and to the Emergency Transportation Tax, P.L.1961, c. 32 (C. 54:8A-1 et seq.), or the Transportation Benefits Tax, P.L.1971, c. 222 (C. 54:8A-58 et seq.), shall only be liable for a sum equal to the amount of tax due and payable under (1) the New Jersey Gross Income Tax Act or (2) The Emergency Transportation Tax Act or the Transportation Benefits Tax Act, whichever is greater. L.1976, c. 66, s. 1, eff. Aug. 17, 1976.

Free access — add to your briefcase to read the full text and ask questions with AI

An individual subject to the New Jersey Gross Income Tax, Title 54A of the New Jersey Statutes, and to the Emergency Transportation Tax, P.L.1961, c. 32 (C. 54:8A-1 et seq.), or the Transportation Benefits Tax, P.L.1971, c. 222 (C. 54:8A-58 et seq.), shall only be liable for a sum equal to the amount of tax due and payable under (1) the New Jersey Gross Income Tax Act or (2) The Emergency Transportation Tax Act or the Transportation Benefits Tax Act, whichever is greater. L.1976, c. 66, s. 1, eff. Aug. 17, 1976.