New Jersey Statutes
§ 54A:5-17 — Cannabis licensees, gross income.
New Jersey § 54A:5-17
JurisdictionNew Jersey
Title 54ANEW JERSEY GROSS INCOME TAX ACT
This text of New Jersey § 54A:5-17 (Cannabis licensees, gross income.) 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:5-17 (2026).
Text
3.
a.For cannabis licensees, New Jersey gross income under subsections b. and k. of N.J.S.54A:5-1 shall be determined without regard to section 280E of the Internal Revenue Code (26 U.S.C. s.280E).
b.For purposes of this section, "licensee" means the same as that term is defined in section 3 of P.L.2021, c.16 (C.24:6I-33). L.2023, c.50, s.3.
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Nearby Sections
15
§ 54A:5-1 New Jersey gross income defined.
§ 54A:5-1 New Jersey gross income defined.§ 54A:5-1.2a
Taxpayer, depreciation, eligible property expenditures, New Jersey Gross Income Tax Act; rules, regulations.§ 54A:5-10
Definitions§ 54A:5-12
Limits on shareholder's losses§ 54A:5-16
Definitions.§ 54A:5-17
Cannabis licensees, gross income.§ 54A:5-18
Regulations.§ 54A:5-2
LossesCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54A:5-17, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54A/54A%3A5-17.