2013 New Jersey Revised Statutes
Title 34 - LABOR AND WORKMEN'S COMPENSATION
Section 34:11-33.2 - Definitions


NJ Rev Stat § 34:11-33.2 (2013) What's This?

34:11-33.2. Definitions
In this act, unless the context otherwise indicates,

(a) "Tax advantage" refers to income or wage taxes, and means (1) a less inclusive definition of taxable income or wages, (2) a lower rate of tax, (3) a greater number of or amount of available exemptions, or (4) a greater number or amount of available deductions, or any of the foregoing, and

(b) "Foreign taxing jurisdiction" or "jurisdiction" means a sister State or any municipality or other subdivision of a sister State which imposes a tax on the income or wages of residents of this State from sources within such jurisdiction.

L.1961, c. 10, p. 30, s. 2.


Disclaimer: These codes may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.