There is a newer version
of
this Section
2017 New Jersey Revised Statutes
TITLE 54 - TAXATION
Section 54:8A-23 - "Source state" defined
Universal Citation: NJ Rev Stat § 54:8A-23 (2017)
54:8A-23. "Source state" defined
"Source State" means, in the case of residents of this State, a critical area State other than the State of New Jersey; and in the case of non-residents of this State who are residents of another critical area State, the term means the State of New Jersey.
L.1961, c. 32, p. 137, s. 23, eff. May 29, 1961.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
