{"data":{"id":"us-nj/n.j.-stat.-34-11-33.2","jurisdiction":"us-nj","citation":"N.J. Stat. § 34:11-33.2","heading":"Definitions","body":"In this act, unless the context otherwise indicates,\n(a)  \"Tax advantage\"  refers to income or wage taxes, and means (1) a less inclusive definition of taxable income or wages, (2) a lower rate of tax, (3) a  greater number of or amount of available exemptions, or (4) a greater number or  amount of available deductions, or any of the foregoing, and\n(b)  \"Foreign taxing jurisdiction\"  or  \"jurisdiction\"  means a sister State  or any municipality or other subdivision of a sister State which imposes a tax  on the income or wages of residents of this State from sources within such  jurisdiction.\nL.1961, c. 10, p. 30, s. 2.","path":["TITLE 34 LABOR AND WORKMEN'S COMPENSATION"],"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":"a33e713681bdddfad3da49b34ffc0a4394534f5ecd9ce3d977fceeb765e3070f","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-34-11-33.1","next":"us-nj/n.j.-stat.-34-11-33.3"},"notice":"GroundRules: Original legal text. Not legal advice."}