Home/New Jersey/Statutes/Title 54A: NEW JERSEY GROSS INCOME TAX ACT/§ 54A:12-1
New Jersey Statutes

§ 54A:12-1 — Short title.

New Jersey § 54A:12-1
JurisdictionNew Jersey
Title 54ANEW JERSEY GROSS INCOME TAX ACT

This text of New Jersey § 54A:12-1 (Short title.) 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. § 54A:12-1 (2026).

Text

1.This act shall be known and may be cited as the "Pass-Through Business Alternative Income Tax Act." L.2019, c.320, s.1.

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Nearby Sections

6
§ 54A:12-1
Short title.
§ 54A:12-2
Definitions relative to pass-through entity business alternative income tax.
§ 54A:12-3
Election to pay pass-through business alternative income tax.
§ 54A:12-4
Powers of director for administration.
§ 54A:12-5
Refundable gross income tax credit.
§ 54A:12-6
Pass-through entity owned by corporate and non-corporate members.
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Bluebook (online)
New Jersey § 54A:12-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54A/54A%3A12-1.