New Jersey Statutes

§ 54A:9-25.11. Cost incurred, deducted from receipts.

New Jersey·Title 54A NEW JERSEY GROSS INCOME TAX ACT
3.Any costs incurred by the Division of Taxation for collection or administration attributable to this act may be deducted from receipts collected pursuant to section 1 of this act, as determined by the Director of the Division of Budget and Accounting in the Department of the Treasury. L.1995,c.299,s.3.

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