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New Jersey Statutes, Title: 54A, NEW JERSEY GROSS INCOME TAX ACT
Chapter 6: Items in 54A:6-2 to 54A:6-9 excluded
Section: 54A:6-4: Certain death benefits
a. Proceeds of life insurance contracts payable by reason of death.
b. Employees' death benefits, if such amounts are paid by or on behalf of an employer and are paid by reason of the death of the employee.
L.1976, c. 47, s. 54A:6-4, 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:6-4 (if available):
Court decisions that cite this statute:
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