{"data":{"id":"us-nj/n.j.-stat.-54-4-23.23","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-23.23","heading":"Applicability to tax year 1965 and subsequent tax years","body":"The tax year 1965 shall be deemed to be the first tax year to which the provisions of this act shall apply, and this act shall apply to the tax year 1965 and subsequent tax years.\nL.1964, c. 48, s. 24.","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":"a203e774e4ba44ef58e4f64e494e757831e0004d6e2925dce94c9f134fb0862b","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-23.22","next":"us-nj/n.j.-stat.-54-4-23.24"},"notice":"GroundRules: Original legal text. Not legal advice."}