GroundRules
N.J. Stat. § 54:8A-66: "Taxpayer" defined
Where this section sits in the code
- TITLE 54 TAXATION
"Taxpayer" means any person subject to a tax imposed by this act, or whose income is in whole or in part subject to a tax imposed by this act, and does not include corporations.
L.1971, c. 222, s. 9, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.
Collected 2026-08-27T17:54:13Z. Source file · JSON