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New Jersey Statutes, Title: 54A, NEW JERSEY GROSS INCOME TAX ACT
Chapter 5: New Jersey gross income defined.
Section: 54A:5-17: Cannabis licensees, gross income.
3. a. For cannabis licensees, New Jersey gross income under subsections b. and k. of N.J.S.54A:5-1 shall be determined without regard to section 280E of the Internal Revenue Code (26 U.S.C. s.280E).
b. For purposes of this section, "licensee" means the same as that term is defined in section 3 of P.L.2021, c.16 (C.24:6I-33).
L.2023, c.50, s.3.
This section added to the Rutgers Database: 2023-05-31 15:53:22.
Older versions of 54a:5-17 (if available):
Court decisions that cite this statute:
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