{"data":{"id":"us-nj/n.j.-stat.-54-8a-14","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:8A-14","heading":"\"Eligibility year\"  defined","body":"\"Eligibility year\"  means the calendar year in which the taxable year of the taxpayer begins.\nL.1961, c. 32, p. 131, s. 14, eff. May 29, 1961.","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":"149a743a9ede6c46d1047e40df49cd896516f64762926d06404483ea22ecc70c","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-8a-13","next":"us-nj/n.j.-stat.-54-8a-15.1"},"notice":"GroundRules: Original legal text. Not legal advice."}