{"data":{"id":"us-nj/n.j.-stat.-54a-9-1","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:9-1","heading":"Applicability of State Tax Uniform Procedure Law.","body":"The taxes imposed by this act shall be governed in all respects by the provisions of the State Tax Uniform Procedure Law (subtitle 9 of Title 54 of the Revised Statutes) except only to the extent that a specific provision of this act may be in conflict therewith.\nL.1976, c. 47, s. 54A:9-1, 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":"069f85e71f8207243263b80eeb71640516d3eded3a6f8491155f4c69a61c1415","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-8-10","next":"us-nj/n.j.-stat.-54a-9-2"},"notice":"GroundRules: Original legal text. Not legal advice."}