New Jersey Statutes
§ 54:8A-23 — "Source state" defined
New Jersey § 54:8A-23
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:8A-23 ("Source state" 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-23 (2026).
Text
"Source State" means, in the case of residents of this State, a critical area State other than the State of New Jersey; and in the case of non-residents of this State who are residents of another critical area State, the term means the State of New Jersey. L.1961, c. 32, p. 137, s. 23, eff. May 29, 1961.
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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-23, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A8A-23.