{"data":{"id":"us-nj/n.j.-stat.-54a-5-1.1","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:5-1.1","heading":"Certain IRA roll over amounts protected for 4 years.","body":"3.\tNotwithstanding the provisions of N.J.S.54A:5-1 or any other law to the contrary, in the case of a distribution before January 1, 1999, any amount required to be included in gross income by reason of the amendments to subsection j. of N.J.S.54A:5-1 enacted pursuant to section 1 of P.L.1998, c.57 shall be so included ratably over the 4-taxable year period beginning with the taxable year in which the payment or distribution is made.\nL.1998,c.57,s.3.","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":"4f4d3a8a83714d17cd841580a73c3671aa75e44e57663beeab5b1a6ed04cf71f","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-5-1","next":"us-nj/n.j.-stat.-54a-5-1.2"},"notice":"GroundRules: Original legal text. Not legal advice."}