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New Jersey · Through P.L.2025, c.405, and J.R.22 · Newer source version available

N.J. Stat. § 54:8A-122: Inapplicability of emergency transportation tax and transportation benefits tax to commuter if reciprocal agreement with critical area state exists

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  1. TITLE 54 TAXATION

Notwithstanding any provision to the contrary, in the event that the State enters into an agreement pursuant to N.J.S. 54A:9-17(e), with a "critical area state" as defined in P.L.1961, c. 32 (C. 54:8A-1 et seq.) or P.L.1971, c. 222 (C. 54:8A-58 et seq.), an individual who would otherwise be subject to the provisions of the act to which this act is a supplement shall not be subject to the provisions of P.L.1961, c. 32 (C. 54:8A-1 et seq.) or P.L.1971, c. 222 (C. 54:8A-58 et seq.).

L.1976, c. 126, s. 1, eff. Dec. 20, 1976.

Collected 2026-08-27T17:54:13Z. Source file · JSON

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