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New Jersey Statutes, Title: 54, TAXATION
Chapter 38: Imposition of tax; amount.
Section: 54:38-13: Purpose of chapter; liberal construction
It is the intent and purpose of this chapter to obtain for this state the benefit of the credit allowed under the provisions of section three hundred and one, subsection "b" of the federal revenue act of one thousand nine hundred and twenty-six, the amendments thereof and supplements thereto and any subsequent modifications thereof. The provisions of this chapter shall be interpreted and construed liberally in order to accomplish the purpose thereof and the state tax commissioner shall have, in addition to his other powers and those in this chapter specified, all additional, implied and incidental powers which shall be proper and necessary to effect and carry out the expressed intent and purpose of this chapter.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:38-13 (if available):
Court decisions that cite this statute:
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