New Jersey § 54A:12-5 Refundable gross income tax credit.

New Jersey Statutes

§ 54A:12-5 — Refundable gross income tax credit.

New Jersey § 54A:12-5

Title 54ANEW JERSEY GROSS INCOME TAX ACT

This text of New Jersey § 54A:12-5 (Refundable gross income tax credit.) 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:12-5 (2026).

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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:12-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54A/54A%3A12-5.