{"data":{"id":"us-nj/n.j.-stat.-54-8a-23","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:8A-23","heading":"\"Source state\"  defined","body":"\"Source State\"  means, in the case of residents of this State, a critical area State other than the State of New Jersey;  and in the case of non-residents of this State who are residents of another critical area State, the term means the State of New Jersey.\nL.1961, c. 32, p. 137, s. 23, 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":"1013e787113e2fbfbece33e95d6dd3ba85525e3a841a96f120ee6b9b1dc22720","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-8a-22","next":"us-nj/n.j.-stat.-54-8a-29"},"notice":"GroundRules: Original legal text. Not legal advice."}