New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54A:6-11 — Lottery winnings
54A:6-11. Lottery Winnings. Gross income shall not include lottery winnings from the New Jersey Lottery, except that New Jersey Lottery winnings from a prize in an amount exceeding $10,000 shall be included in gross income.
Amended 2009, c.69, s.3.6.
Source: official text