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New Jersey Statutes, Title: 54, TAXATION
Chapter 8a:
Section: 54:8a-23: "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 non-residents of this State who are residents of another critical area State, the term means the State of New Jersey.
L.1961, c. 32, p. 137, s. 23, eff. May 29, 1961.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:8a-23 (if available):
Court decisions that cite this statute:
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