New Jersey Statutes
§ 54:8A-64 — Resident individual
New Jersey·Title 54 TAXATION
"Resident individual" means an individual who is domiciled in this State unless he maintains no permanent place of abode in this State and does maintain a permanent place of abode elsewhere and spends in the aggregate not more than 30 days of the taxable year in this State; or who is not domiciled in the State but maintains a permanent place of abode in this State and spends in the aggregate more than 183 days of the taxable year in this State. L.1971, c. 222, s. 7, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.
Free access — add to your briefcase to read the full text and ask questions with AI
New Jersey § 54:8A-64 (Resident individual) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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