{"data":{"id":"us-nj/n.j.-stat.-54-10a-32","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:10A-32","heading":"Effective date","body":"The provisions of this act shall be effective with respect to the tax payable in the year 1959 and thereafter and, with respect to the tax payable in  1958 and prior years, shall not affect the provisions of, or any obligations  heretofore incurred under, the Corporation Business Tax Act (1945).\nL.1958, c. 63, p. 199, s. 12.","path":["TITLE 54 TAXATION"],"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":"cfe5eca1043551d896967c1765cdd620c07d4ff5a1a745b79b1402347ba3317c","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-10a-31","next":"us-nj/n.j.-stat.-54-10a-33"},"notice":"GroundRules: Original legal text. Not legal advice."}