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2017 New Jersey Revised Statutes
TITLE 54A - NEW JERSEY GROSS INCOME TAX ACT
Section 54A:2-2 - Partners and partnerships
Universal Citation: NJ Rev Stat § 54A:2-2 (2017)
54A:2-2. Partners and partnerships
A partnership as such shall not be subject to the New Jersey Gross Income Tax. Individuals carrying on business as partners shall be liable for the New Jersey Gross Income Tax only in their separate or individual capacities.
L.1976, c. 47, s. 54A:2-2, eff. July 8, 1976, operative Aug. 30, 1976.
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