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New Jersey Statutes, Title: 54A, NEW JERSEY GROSS INCOME TAX ACT
Chapter 5: New Jersey gross income defined.
Section: 54A:5-1.1: Certain IRA roll over amounts protected for 4 years.
3. Notwithstanding the provisions of N.J.S.54A:5-1 or any other law to the contrary, in the case of a distribution before January 1, 1999, any amount required to be included in gross income by reason of the amendments to subsection j. of N.J.S.54A:5-1 enacted pursuant to section 1 of P.L.1998, c.57 shall be so included ratably over the 4-taxable year period beginning with the taxable year in which the payment or distribution is made.
L.1998,c.57,s.3.
This section added to the Rutgers Database: 2012-09-26 13:37:57.
Older versions of 54a:5-1.1 (if available):
Court decisions that cite this statute:
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