{"data":{"id":"us-nj/n.j.-stat.-54-8a-8","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:8A-8","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.1961, c. 32, p. 129, s. 8, eff. May 29, 1961.  Amended by L.1962, c. 70, s. 2.","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":"496411a7f804cdaf3d419305bee7b28581d09326091c1bde00bd24b5bc570a9b","source_id":"us-nj","stale":false,"prev":"us-nj/n.j.-stat.-54-8a-7","next":"us-nj/n.j.-stat.-54-8a-9"},"notice":"GroundRules: Original legal text. Not legal advice."}