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2019 New Jersey Revised Statutes
Title 54A - New Jersey Gross Income Tax Act
Section 54A:6-4 - Certain death benefits
Universal Citation: NJ Rev Stat § 54A:6-4 (2019)
54A:6-4. Certain death benefits
a. Proceeds of life insurance contracts payable by reason of death.
b. Employees' death benefits, if such amounts are paid by or on behalf of an employer and are paid by reason of the death of the employee.
L.1976, c. 47, s. 54A:6-4, eff. July 8, 1976, operative Aug. 30, 1976.
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