New Jersey Statutes
§ 54:8A-11 — "Dependent" defined
New Jersey § 54:8A-11
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:8A-11 ("Dependent" defined) 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-11 (2026).
Text
"Dependent" means any individual related to taxpayer, over half of whose support (exclusive of any amount received by a child or stepchild as a scholarship for study at an educational institution) for the eligibility year was received from the taxpayer, in fact or constructively. No person may be claimed as a dependent by any taxpayer if such person has filed a joint return with his or her spouse. L.1961, c. 32, p. 131, s. 11, eff. May 29, 1961. Amended by L.1961, c. 129, p. 757, s. 6.
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Nearby Sections
15
§ 54:8A-1
Short title§ 54:8A-10
Exemptions from net income§ 54:8A-100
Taxable year; accounting method§ 54:8A-101
Employer to withhold tax§ 54:8A-101.1
When withholding not required§ 54:8A-102
Withholding returns; notice to employer§ 54:8A-103
Employer's liability§ 54:8A-105
Penalties; interest; abatement or remission§ 54:8A-106
Transportation benefits fund; use of fund§ 54:8A-11
"Dependent" defined§ 54:8A-110
Information returnsCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:8A-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A8A-11.