{"data":{"id":"us-nj/n.j.-stat.-13-1e-125","jurisdiction":"us-nj","citation":"N.J. Stat. § 13:1E-125","heading":"Construction of act;  refunds;  tax liability incurred prior to  effective date","body":"Nothing herein provided shall be construed to authorize a refund of taxes paid or to relieve any tax liability incurred prior to the effective date of this act.\nL.1983, c. 267, s. 3, eff. July 14, 1983.","path":["TITLE 13 CONSERVATION AND DEVELOPMENT--PARKS AND RESERVATIONS"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"cc9e6349dbd62b1ccdd1e0429a2972002e7a724fb75093e6fe68d49fcb933855","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-13-1e-124","next":"us-nj/n.j.-stat.-13-1e-125.1"},"notice":"GroundRules: Original legal text. Not legal advice."}