| PREVIOUS SECTION | Go back to sections | Go back to the chapter | Go back to the N.J. Statutes homepage | NEXT SECTION |
New Jersey Statutes, Title: 54, TAXATION
Chapter 32B:
Section: 54:32B-28.2: Application of definition of "lease or rental."
34. Notwithstanding the provisions of P.L.2005, c.126 to the contrary, the definition of "lease or rental" enacted by P.L.2005, c.126 shall be applied only prospectively from the date of enactment of P.L.2005, c.126 and shall have no retroactive impact on existing leases or rentals. The definition shall not have any impact on the treatment of sale-leaseback transactions entered into before the date of enactment of P.L.2005, c.126.
L.2005,c.126,s.34.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:32B-28.2 (if available):
Court decisions that cite this statute: CLICK HERE.