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2017 New Jersey Revised Statutes
TITLE 54A - NEW JERSEY GROSS INCOME TAX ACT
Section 54A:5-1.1 - Certain IRA roll over amounts protected for 4 years.
Universal Citation: NJ Rev Stat § 54A:5-1.1 (2017)
54A:5-1.1 Certain IRA roll over amounts protected for 4 years.
3. Notwithstanding the provisions of N.J.S.54A:5-1 or any other law to the contrary, in the case of a distribution before January 1, 1999, any amount required to be included in gross income by reason of the amendments to subsection j. of N.J.S.54A:5-1 enacted pursuant to section 1 of P.L.1998, c.57 shall be so included ratably over the 4-taxable year period beginning with the taxable year in which the payment or distribution is made.
L.1998,c.57,s.3.
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