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New Jersey Statutes, Title: 54, TAXATION
Chapter 8a:
Section: 54:8a-66: "Taxpayer" defined
"Taxpayer" means any person subject to a tax imposed by this act, or whose income is in whole or in part subject to a tax imposed by this act, and does not include corporations.
L.1971, c. 222, s. 9, 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-66 (if available):
Court decisions that cite this statute:
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