New Jersey TITLE 54A NEW JERSEY GROSS INCOME TAX ACT
- 54A:1-1. Short title
- 54A:1-2 Definitions.
- 54A:2-1 Imposition of tax.
- 54A:2-1.1. Determination of tax, income of nonresident
- 54A:2-1.2. Review of New York enactments by Attorney General
- 54A:2-2. Partners and partnerships
- 54A:2-3. Associations taxable as corporations
- 54A:2-4. Minimum taxable income
- 54A:3-1 Personal exemptions and deductions.
- 54A:3-1.1. Dependent under 22 in attendance at accredited post-secondary institution
- 54A:3-2. Alimony and separate maintenance payments
- 54A:3-3 Medical expenses.
- 54A:3-4 Deductions for contributions to medical savings account.