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New Jersey Statutes, Title: 54, TAXATION
Chapter 8a:
Section: 54:8a-122: Inapplicability of emergency transportation tax and transportation benefits tax to commuter if reciprocal agreement with critical area state exists
Notwithstanding any provision to the contrary, in the event that the State enters into an agreement pursuant to N.J.S. 54A:9-17(e), with a "critical area state" as defined in P.L.1961, c. 32 (C. 54:8A-1 et seq.) or P.L.1971, c. 222 (C. 54:8A-58 et seq.), an individual who would otherwise be subject to the provisions of the act to which this act is a supplement shall not be subject to the provisions of P.L.1961, c. 32 (C. 54:8A-1 et seq.) or P.L.1971, c. 222 (C. 54:8A-58 et seq.).
L.1976, c. 126, s. 1, eff. Dec. 20, 1976.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:8a-122 (if available):
Court decisions that cite this statute:
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