New Jersey § 54A:9-25.4 "Children's Trust Fund."

New Jersey Statutes

§ 54A:9-25.4 — "Children's Trust Fund."

New Jersey § 54A:9-25.4

Title 54ANEW JERSEY GROSS INCOME TAX ACT

This text of New Jersey § 54A:9-25.4 ("Children's Trust Fund.") 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:9-25.4 (2026).

Text

2.

a.There is established in the Department of the Treasury a special fund to be known as the "Children's Trust Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax refund or an enclosed contribution be deposited in the special fund. The Director of the Division of Taxation in the Department of the Treasury shall provide each taxpayer with the opportunity to indicate his preference on the tax return in substantially the following manner: Children's Trust Fund: I wish to contribute $10 , $20 , other amount $...... , to this fund. The State Treasurer shall deposit into the fund all moneys designated for the fund pursuant to this act. L.1985,c.197,s.2; amended 1991, c.287, s.1; 1998, c.153, s.

Free access — add to your briefcase to read the full text and ask questions with AI

2. a. There is established in the Department of the Treasury a special fund to be known as the "Children's Trust Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax refund or an enclosed contribution be deposited in the special fund. The Director of the Division of Taxation in the Department of the Treasury shall provide each taxpayer with the opportunity to indicate his preference on the tax return in substantially the following manner: Children's Trust Fund: I wish to contribute $10 , $20 , other amount $...... , to this fund. The State Treasurer shall deposit into the fund all moneys designated for the fund pursuant to this act. L.1985,c.197,s.2; amended 1991, c.287, s.1; 1998, c.153, s.2.