| PREVIOUS SECTION | Go back to sections | Go back to the chapter | Go back to the N.J. Statutes homepage | NEXT SECTION |
New Jersey Statutes, Title: 54A, NEW JERSEY GROSS INCOME TAX ACT
Chapter 3: Personal exemptions and deductions.
Section: 54A:3-2: Alimony and separate maintenance payments
There shall be allowed as a deduction amounts includible under section 54A:5-1(n) with respect to payments included as income in the return of a former spouse or of a spouse receiving separate maintenance pursuant to a court decree (or which would have otherwise been includible if such payments were made to an individual subject to tax under this act).
L.1976, c. 47, s. 54A:3-2, eff. July 8, 1976, operative Aug. 30, 1976.
This section added to the Rutgers Database: 2012-09-26 13:37:57.
Older versions of 54a:3-2 (if available):
Court decisions that cite this statute:
CLICK HERE.