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New Jersey Statutes, Title: 54, TAXATION
Chapter 8a:
Section: 54:8a-8: "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.1961, c. 32, p. 129, s. 8, eff. May 29, 1961. Amended by L.1962, c. 70, s. 2.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:8a-8 (if available):
Court decisions that cite this statute:
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