{"data":{"id":"us-nj/n.j.-stat.-54-8a-66","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:8A-66","heading":"\"Taxpayer\"  defined","body":"\"Taxpayer\"  means any person subject to a tax imposed by this act, or whose  income is in whole or in part subject to a tax imposed by this act, and does  not include corporations.\nL.1971, c. 222, s. 9, approved June 17, 1971; 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":"056d5ec3cbbd732467acbe16b8baee502deeaa501b5c3a8f4fd984adb1a82528","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-8a-65","next":"us-nj/n.j.-stat.-54-8a-69"},"notice":"GroundRules: Original legal text. Not legal advice."}