{"data":{"id":"us-nj/n.j.-stat.-54-8a-60","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:8A-60","heading":"Rate of tax","body":"The tax imposed by this act shall be levied and imposed annually upon each taxpayer at the rate of 2.0% upon each of the classes of income hereinafter enumerated in section 16 (C. 54:8A-73).\nL.1971, c. 222, s. 3, approved June 17, 1971.  Amended by L.1971, c. 354, s. 2;  L.1974, c. 185, s. 1, eff. Dec. 24, 1974; expired December 31, 1980 pursuant to L.1971,c.222,s.62.","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":"69dd4fd21dd245d6dc27f88ed755c8b96ad49588f2f305127d903495f2995808","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-8a-59","next":"us-nj/n.j.-stat.-54-8a-61"},"notice":"GroundRules: Original legal text. Not legal advice."}