{"data":{"id":"us-nj/n.j.-stat.-54-8a-114","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:8A-114","heading":"Controlling statute;  exception","body":"The taxes imposed by this act shall be governed in all respects by the provisions of the State tax uniform procedure law (subtitle 9 of Title 54 of the Revised Statutes) except only to the extent that a specific provision of this act may be in conflict therewith.\nL.1971, c. 222, s. 57, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.","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":"15f6540c5b8b0e086220d5606bc5599943c8bcd2db877af91f041dbab93648d0","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-8a-113","next":"us-nj/n.j.-stat.-54-8a-115"},"notice":"GroundRules: Original legal text. Not legal advice."}