New Jersey § 54A:6-14 Interest on certain obligations

New Jersey Statutes

§ 54A:6-14 — Interest on certain obligations

New Jersey § 54A:6-14

Title 54ANEW JERSEY GROSS INCOME TAX ACT

This text of New Jersey § 54A:6-14 (Interest on certain obligations) 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:6-14 (2026).

Text

Gross income shall not include interest on obligations (1) issued by or on behalf of this State or any county, municipality, school or other district, agency, authority, commission, instrumentality, public corporation (including one created or existing pursuant to agreement or compact with this or any other state), body corporate and politic or political subdivision of this State, or (2) those obligations which are statutorily free from State or local taxation under any other act of this State or under the laws of the United States. L.1976, c. 47, s. 54A:6-14, eff. July 8, 1976, operative Aug. 30, 1976.

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Gross income shall not include interest on obligations (1) issued by or on behalf of this State or any county, municipality, school or other district, agency, authority, commission, instrumentality, public corporation (including one created or existing pursuant to agreement or compact with this or any other state), body corporate and politic or political subdivision of this State, or (2) those obligations which are statutorily free from State or local taxation under any other act of this State or under the laws of the United States. L.1976, c. 47, s. 54A:6-14, eff. July 8, 1976, operative Aug. 30, 1976.