N.J.S.A. § 54:8A-5.
"Critical area state" defined; legislative findings; certification of state highway commissioner; publication
# (a)
"Critical area State" means this State and such other State bordering thereon within which there exists part of an area, another part of which is in this State, and within which area there is, as of January 1 of any year, a critical transportation problem in respect to the transportation of persons and property interstate.
# (b)
The Legislature finds and declares that a critical transportation problem exists in connection with transportation interstate between this State and another State bordering thereon when there is such number of daily commuters between said States as to create a severe peak-load demand requiring facilities and services, by any means or mode of transportation for in excess of those needed for normal travel outside of usual commuter hours, caused by the carrying on of activities in 1 of the States by persons residing in another, from which activities such persons derive income or gain from sources within the State other than that in which they reside. The Legislature further finds and declares that whenever the aggregate number of persons, residing in each of such States who are employed, or carry on a trade, business, occupation or profession in the other, exceeds 100,000, that fact reasonably indicates that a critical transportation problem exists.
# (c)
Within 40 days after the taking effect of this act, and within 40 days after the first day of each year hereafter so long as this act shall remain in effect, the State Highway Commissioner shall certify to the State Treasurer his findings with respect to the existence of the conditions herein set forth and the identity of any States which he determines to come within the definition in this section. Upon receipt of such certification, the State Treasurer shall cause public notice thereof to be given, by publication in such newspaper or newspapers, and in such form, as he shall find will fairly apprise all persons subject to taxation under this act, of the making of said certification and of the significance thereof to such persons. Any certification so made shall be effective for the entire calendar year as of the first day of which it ascertains the facts.
L.1961, c. 32, p. 127, s. 5, eff. May 29, 1961.
Source: view the official text
In this chapter (40 sections)
- 54:8A-1. · Short title
- 54:8A-2. · Imposition of tax; levy; collection; payment; exemption
- 54:8A-3. · "Resident" defined
- 54:8A-4. · "Derived from sources within" defined
- 54:8A-5. · "Critical area state" defined; legislative findings;…
- 54:8A-6. · Rates; computation of tax upon entire net income
- 54:8A-6.1. · Minimum income tax on minimum taxable income of each…
- 54:8A-6.2. · Minimum taxable income
- 54:8A-6.3. · Tax surcharge
- 54:8A-6.4. · Maximum tax rate on personal service income
- 54:8A-7. · Gross income defined; manner of computing
- 54:8A-8. · "Taxpayer" defined
- 54:8A-9. · Standard deduction
- 54:8A-10. · Exemptions from net income
- 54:8A-11. · "Dependent" defined
- 54:8A-12. · "Related to taxpayer" defined
- 54:8A-13. · Dependent; claim by person contributing more than ten per…
- 54:8A-14. · "Eligibility year" defined
- 54:8A-15.1. · Household, and household and dependent care services…
- 54:8A-16. · Credits for tax imposed by another critical area state
- 54:8A-17. · Withholding tax
- 54:8A-18. · Payment of tax; returns; extension of time
- 54:8A-19. · Assignment of claim for refund of money paid or withheld in…
- 54:8A-20. · Transportation fund; purposes; authorization to use
- 54:8A-21. · Endowment fund; investment; use
- 54:8A-22. · Misapplication of funds; right to refund
- 54:8A-23. · "Source state" defined
- 54:8A-29. · Taxable year; annual accounting period; calendar year;…
- 54:8A-30. · "Partnership" defined
- 54:8A-31. · Partnership liability; inclusions in gross income
- 54:8A-32. · Computation of gross income of taxpayer
- 54:8A-33. · Income derived from sources within taxpayer's source state;…
- 54:8A-34. · "Net income" defined
- 54:8A-35. · Computation of net income; deductions
- 54:8A-36. · Computation of gross income from federal adjusted gross…
- 54:8A-37. · Additional deductions
- 54:8A-38. · Inventories
- 54:8A-39. · Net capital gain or loss; computation; deductions
- 54:8A-40. · Items not deductible
- 54:8A-41. · "Capital assets" defined