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New Jersey Statutes, Title: 54, TAXATION

    Chapter 8a:

      Section: 54:8a-63: "Source state" defined

           "Source state" means, in the case of residents of this State, a critical area state other than the State of New Jersey; and in the case of nonresidents of this State who are residents of another critical area state, the term means the State of New Jersey.

L.1971, c. 222, s. 6, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:8a-63 (if available):



Court decisions that cite this statute: CLICK HERE.