{"data":{"id":"us-nj/n.j.-stat.-54-8a-84","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:8A-84","heading":"Apportionment and allocation","body":"If a business, trade, profession, or occupation is carried on partly within  and partly without this State, the items of income and deduction derived from  or connected with sources within this State shall be determined by  apportionment and allocation under regulations to be prescribed by the director.\nL.1971, c. 222, s. 27, 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":"ade196d24d6f7d1807c0c0202a9fc0eff2be92a9377eaa319ca130c1437ce138","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-8a-77","next":"us-nj/n.j.-stat.-54-8a-91"},"notice":"GroundRules: Original legal text. Not legal advice."}