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2013 New Jersey Revised Statutes
Title 54 - TAXATION
Section 54:8A-66 - "Taxpayer" defined


Universal Citation:
NJ Rev Stat § 54:8A-66 (2013)
Learn moreThis media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

54:8A-66. "Taxpayer" defined
"Taxpayer" means any person subject to a tax imposed by this act, or whose income is in whole or in part subject to a tax imposed by this act, and does not include corporations.

L.1971, c. 222, s. 9, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.


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