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N.J.S.A. § 54A:6-14.

Interest on certain obligations

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

Gross income shall not include interest on obligations (1) issued by or on behalf of this State or any county, municipality, school or other district, agency, authority, commission, instrumentality, public corporation (including one created or existing pursuant to agreement or compact with this or any other state), body corporate and politic or political subdivision of this State, or (2) those obligations which are statutorily free from State or local taxation under any other act of this State or under the laws of the United States.

L.1976, c. 47, s. 54A:6-14, eff. July 8, 1976, operative Aug. 30, 1976.

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In this chapter (37 sections)
  1. 54:6-1. · "Martin Act" with amendments and supplements; appointment of…
  2. 54:6-2. · Titles under "Martin act" validated
  3. 54:6-3. · Land sold for taxes to taxing district subject to "Martin…
  4. 54:6-4. · Act relating to settlement and collection of arrearages of…
  5. 54:6-5. · Act relating to settlement and collection of arrearages of…
  6. 54A:6-1. · Items in 54A:6-2 to 54A:6-9 excluded
  7. 54A:6-2. · Federal social security benefits
  8. 54A:6-3. · Railroad retirement benefits
  9. 54A:6-4. · Certain death benefits
  10. 54A:6-5. · Gifts and inheritances
  11. 54A:6-6. · Compensation for injuries or sickness
  12. 54A:6-7 · Certain pay of members of the armed forces, NJNG, exemption…
  13. 54A:6-8. · Scholarships and fellowship grants
  14. 54A:6-9.1. · Gains from sale, exchange of principal residence,…
  15. 54A:6-9.2. · Applicability of federal "Taxpayer Relief Act of 1997"
  16. 54A:6-10 · Pensions and annuities
  17. 54A:6-11 · Lottery winnings
  18. 54A:6-13. · Unemployment insurance benefits
  19. 54A:6-14. · Interest on certain obligations
  20. 54A:6-14.1. · Exemption of distributions of qualified investment fund
  21. 54A:6-15 · Other retirement income
  22. 54A:6-21. · Contributions to certain employee trusts
  23. 54A:6-22 · Gross income exclusion
  24. 54A:6-23 · Commuter transportation benefits not considered gross income
  25. 54A:6-24. · Cafeteria plan, qualified option, certain; not gross income
  26. 54A:6-25 · Certain earnings, distributions excluded from gross income
  27. 54A:6-25.1 · Loan redemption exempt from taxation
  28. 54A:6-25.2 · Gross income, student loan debt, total, permanently…
  29. 54A:6-26 · Military pension, survivor's benefit payments excluded from…
  30. 54A:6-27 · Contributions to medical savings account not included in…
  31. 54A:6-28 · Roth IRA distributions excluded from gross income
  32. 54A:6-29. · Holocaust reparations, restitution excluded from gross…
  33. 54A:6-30. · Victims of September 11, 2001 terrorist attacks, income…
  34. 54A:6-31 · Family leave benefits not included in gross income
  35. 54A:6-32 · Combat zone compensation not considered gross income
  36. 54A:6-33 · Gross income, not including compensation for services…
  37. 54A:6-34 · Gross income, certain exemptions, small business stock
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