New Jersey Statutes
§ 54:8A-84 — Apportionment and allocation
New Jersey § 54:8A-84
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:8A-84 (Apportionment and allocation) 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-84 (2026).
Text
If a business, trade, profession, or occupation is carried on partly within and partly without this State, the items of income and deduction derived from or connected with sources within this State shall be determined by apportionment and allocation under regulations to be prescribed by the director. L.1971, c. 222, s. 27, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.
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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-84, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A8A-84.