{"data":{"id":"us-nj/n.j.-stat.-54-8a-122","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:8A-122","heading":"Inapplicability of emergency transportation tax and transportation benefits tax to commuter if reciprocal agreement with critical area state exists","body":"Notwithstanding any provision to the contrary, in the event that the State enters into an agreement pursuant to N.J.S. 54A:9-17(e), with a \"critical area state\"  as defined in P.L.1961, c. 32 (C. 54:8A-1 et seq.) or P.L.1971, c. 222 (C. 54:8A-58 et seq.), an individual who would otherwise be subject to the provisions of the act to which this act is a supplement shall not be subject to  the provisions of P.L.1961, c. 32 (C. 54:8A-1 et seq.) or P.L.1971, c. 222 (C.  54:8A-58 et seq.).\nL.1976, c. 126, s. 1, eff. Dec. 20, 1976.","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":"5b2116c827e4afe68d146ca5f533f482741f5f529015379a6763f771b52a5e81","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-8a-121","next":"us-nj/n.j.-stat.-54-8a-123"},"notice":"GroundRules: Original legal text. Not legal advice."}