{"data":{"id":"us-nj/n.j.-stat.-54a-5-17","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:5-17","heading":"Cannabis licensees, gross income.","body":"3. a. For cannabis licensees, New Jersey gross income under subsections b. and k. of N.J.S.54A:5-1 shall be determined without regard to section 280E of the Internal Revenue Code (26 U.S.C. s.280E).\nb.\tFor purposes of this section, \"licensee\" means the same as that term is defined in section 3 of P.L.2021, c.16 (C.24:6I-33).\nL.2023, c.50, 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":"ed7b8ccefeeb5f7718d60359109f7ed54c4fdc7e1ba839174f51e093fe69f001","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-5-16","next":"us-nj/n.j.-stat.-54a-5-18"},"notice":"GroundRules: Original legal text. Not legal advice."}