New Jersey Statutes
§ 54:8A-12 — "Related to taxpayer" defined
New Jersey § 54:8A-12
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:8A-12 ("Related to taxpayer" 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-12 (2026).
Text
"Related to taxpayer" means related by blood, to the extent of any lineal descendant or ancestor of taxpayer, other children or grandchildren of a parent of taxpayer, children of a grandparent of taxpayer, and grandchildren of a grandparent of taxpayer who are receiving institutional care for physical or mental disability and who had been members of taxpayer's household prior to institutionalization; or related by marriage, to the extent of a stepchild, stepparent, stepbrother or stepsister of taxpayer, the parents, brother or sister of the spouse of the taxpayer, or the spouse of a child of taxpayer; or related by household, to the extent of a person having taxpayer's home as his principal place of abode and being a member of taxpayer's household for the taxable year. Brothers and sisters
Free access — add to your briefcase to read the full text and ask questions with AI
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-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A8A-12.