New Jersey Statutes
§ 54:8A-119 — Liability for either income tax or emergency transportation tax or transportation benefits tax
New Jersey·Title 54 TAXATION
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.
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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 returns