New Jersey Statutes
§ 54:8A-6.1 — Minimum income tax on minimum taxable income of each individual
New Jersey § 54:8A-6.1
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:8A-6.1 (Minimum income tax on minimum taxable income of each individual) 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-6.1 (2026).
Text
In addition to the tax imposed under section 2 (C. 54:8A-2), a minimum income tax determined in accordance with the rate set forth in subsection (e) of section 6 (C. 54:8A-6) is hereby imposed for each taxable year on the minimum taxable income of every individual. L.1970, c. 304, s.
9.Amended by L.1973, c. 244, s. 3, eff. Nov. 21, 1973.
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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-6.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A8A-6.1.