{"data":{"id":"us-nj/n.j.-stat.-54-8a-6.1","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:8A-6.1","heading":"Minimum income tax on minimum taxable income of each individual","body":"In addition to the tax imposed under section 2 (C. 54:8A-2), a minimum income tax determined in accordance with the rate set forth in subsection (e) of section 6 (C. 54:8A-6) is hereby imposed for each taxable year on the minimum taxable income of every individual.\nL.1970, c. 304, s. 9.  Amended by L.1973, c. 244, s. 3, eff. Nov. 21, 1973.","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":"b0e7830469b935d51c56c9e41a769394e57fb1e96fcb96116307ef2939b13c32","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-8a-6","next":"us-nj/n.j.-stat.-54-8a-6.2"},"notice":"GroundRules: Original legal text. Not legal advice."}