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New Jersey Statutes, Title: 54, TAXATION
Chapter 8a:
Section: 54:8a-6.1: Minimum income tax on minimum taxable income of each individual
In addition to the tax imposed under section 2 (C. 54:8A-2), a minimum income tax determined in accordance with the rate set forth in subsection (e) of section 6 (C. 54:8A-6) is hereby imposed for each taxable year on the minimum taxable income of every individual.
L.1970, c. 304, s. 9. Amended by L.1973, c. 244, s. 3, eff. Nov. 21, 1973.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:8a-6.1 (if available):
Court decisions that cite this statute:
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