{"data":{"id":"us-nj/n.j.-stat.-2b-13-1","jurisdiction":"us-nj","citation":"N.J. Stat. § 2B:13-1","heading":"Establishment","body":"Establishment.  a.  A Tax Court is hereby established as a court of limited jurisdiction pursuant to Article VI, Section I, paragraph 1 of the New Jersey Constitution.\nb.   The Tax Court shall be a court of record and shall have a seal.\nL.1993,c.74,s.1.","path":["TITLE 2B COURT ORGANIZATION AND CIVIL CODE"],"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":"d4783a0e37f2b9956a68016de58f826125beee483db65bf65f4191d7d1216bab","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-2b-12-38","next":"us-nj/n.j.-stat.-2b-13-2"},"notice":"GroundRules: Original legal text. Not legal advice."}