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2023 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:8A-23 - "Source state" defined

Universal Citation:
NJ Rev Stat § 54:8A-23 (2023)
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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.

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