New Jersey · Through P.L.2025, c.405, and J.R.22

N.J. Stat. § 54:8A-8: "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.1961, c. 32, p. 129, s. 8, eff. May 29, 1961. Amended by L.1962, c. 70, s. 2.

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

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