{"data":{"id":"us-nj/n.j.-stat.-54a-2-3","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:2-3","heading":"Associations taxable as corporations","body":"An association, trust, or other unincorporated organization which is taxable  as a corporation for Federal income tax purposes shall not be subject to tax  under this act.\nL.1976, c. 47, s. 54A:2-3, 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":"46112deb177d320d83fecc62562c50332c333f78f0a8cffedf4c9aa707a6f2ef","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-2-2","next":"us-nj/n.j.-stat.-54a-2-4"},"notice":"GroundRules: Original legal text. Not legal advice."}