{"data":{"id":"us-nj/n.j.-stat.-54a-1-1","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:1-1","heading":"Short title","body":"This title shall be known and may be cited as the  \"New Jersey Gross Income  Tax Act.\"\nL.1976, c. 47, s. 54A:1-1, eff. July 8, 1976, operative Aug. 30, 1976.","path":["TITLE 54A NEW JERSEY GROSS INCOME TAX ACT"],"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":"5d2886a5397811d14d542e16db33624085ca7ab3408591109ef76cc31511ea47","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-54-6","next":"us-nj/n.j.-stat.-54a-1-2"},"notice":"GroundRules: Original legal text. Not legal advice."}