{"data":{"id":"us-nj/n.j.-stat.-54-8a-123","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:8A-123","heading":"Effective date;  time of application","body":"This act shall take effect immediately and shall be applicable to income received or accrued subject to taxation by virtue of P.L.1976, c. 66.\nL.1976, c. 126, s. 2, 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":"571356c558baa42825ee45954ddc921f1676c247cd3956e7eacf389a1c7dbc8a","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-8a-122","next":"us-nj/n.j.-stat.-54-10a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}