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New Jersey Statutes, Title: 54A, NEW JERSEY GROSS INCOME TAX ACT

    Chapter 7: Requirement of withholding tax from wages.

      Section: 54A:7-3: Credit for tax withheld

           54A:7-3. Credit for tax withheld. Wages or pensions or annuities upon which tax is required to be withheld shall be taxable under this act as if no withholding were required, but any amount of tax actually deducted and withheld under this act in any calendar year shall be deemed to have been paid to the director on behalf of the person from whom withheld, and such person shall be credited with having paid that amount of tax for the taxable year beginning in such calendar year. For a taxable year of less than 12 months the credit shall be made under regulations of the director.

L.1976, c.47, s.54A:7-3; amended 1989,c.328,s.3.



This section added to the Rutgers Database: 2012-09-26 13:37:57.






Older versions of 54a:7-3 (if available):



Court decisions that cite this statute: CLICK HERE.