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N.J.S.A. § 54:8A-23.

"Source state" defined

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

"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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In this chapter (40 sections)
  1. 54:8A-6.1. · Minimum income tax on minimum taxable income of each…
  2. 54:8A-6.2. · Minimum taxable income
  3. 54:8A-6.3. · Tax surcharge
  4. 54:8A-6.4. · Maximum tax rate on personal service income
  5. 54:8A-7. · Gross income defined; manner of computing
  6. 54:8A-8. · "Taxpayer" defined
  7. 54:8A-9. · Standard deduction
  8. 54:8A-10. · Exemptions from net income
  9. 54:8A-11. · "Dependent" defined
  10. 54:8A-12. · "Related to taxpayer" defined
  11. 54:8A-13. · Dependent; claim by person contributing more than ten per…
  12. 54:8A-14. · "Eligibility year" defined
  13. 54:8A-15.1. · Household, and household and dependent care services…
  14. 54:8A-16. · Credits for tax imposed by another critical area state
  15. 54:8A-17. · Withholding tax
  16. 54:8A-18. · Payment of tax; returns; extension of time
  17. 54:8A-19. · Assignment of claim for refund of money paid or withheld in…
  18. 54:8A-20. · Transportation fund; purposes; authorization to use
  19. 54:8A-21. · Endowment fund; investment; use
  20. 54:8A-22. · Misapplication of funds; right to refund
  21. 54:8A-23. · "Source state" defined
  22. 54:8A-29. · Taxable year; annual accounting period; calendar year;…
  23. 54:8A-30. · "Partnership" defined
  24. 54:8A-31. · Partnership liability; inclusions in gross income
  25. 54:8A-32. · Computation of gross income of taxpayer
  26. 54:8A-33. · Income derived from sources within taxpayer's source state;…
  27. 54:8A-34. · "Net income" defined
  28. 54:8A-35. · Computation of net income; deductions
  29. 54:8A-36. · Computation of gross income from federal adjusted gross…
  30. 54:8A-37. · Additional deductions
  31. 54:8A-38. · Inventories
  32. 54:8A-39. · Net capital gain or loss; computation; deductions
  33. 54:8A-40. · Items not deductible
  34. 54:8A-41. · "Capital assets" defined
  35. 54:8A-42. · Basis of property; gain or loss from sale or other…
  36. 54:8A-43. · Agreements with taxpayer relating to liability
  37. 54:8A-44. · Persons required to file
  38. 54:8A-46. · Actions for collection of tax
  39. 54:8A-47. · Payment of tax; signing of documents; certification of…
  40. 54:8A-48. · Taxable year; method of accounting
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