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N.J.S.A. § 54:8A-57.

Effective date; suspension of tax; cessation

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

This act shall take effect immediately, but the tax imposed hereby, and the obligation to pay the same as well as the obligation to deduct and withhold shall be suspended and inoperative in the event that any of the moneys in the Transportation Fund shall be applied to a purpose or purposes other than one set forth in this act, from the date when such application is made until the amounts to be refunded to taxpayers as a result thereof have been allowed and paid; and the tax hereby imposed shall cease to be imposed, assessed and collected after the assessment thereof for any taxable year ending December 31, 1990, and for any part of a taxable year beginning during the year 1990 and ending December 31, 1990.

L.1961, c. 32, p. 155, s. 57, approved May 29, 1961. Amended by L.1969, c. 36, s. 1, eff. May 9, 1969; L.1980, c. 89, s. 1, eff. Aug. 21, 1980.

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In this chapter (40 sections)
  1. 54:8A-36. · Computation of gross income from federal adjusted gross…
  2. 54:8A-37. · Additional deductions
  3. 54:8A-38. · Inventories
  4. 54:8A-39. · Net capital gain or loss; computation; deductions
  5. 54:8A-40. · Items not deductible
  6. 54:8A-41. · "Capital assets" defined
  7. 54:8A-42. · Basis of property; gain or loss from sale or other…
  8. 54:8A-43. · Agreements with taxpayer relating to liability
  9. 54:8A-44. · Persons required to file
  10. 54:8A-46. · Actions for collection of tax
  11. 54:8A-47. · Payment of tax; signing of documents; certification of…
  12. 54:8A-48. · Taxable year; method of accounting
  13. 54:8A-49. · Withholding return
  14. 54:8A-50. · Liability of employer required to withhold tax; special…
  15. 54:8A-51. · Failure of employer to deduct and withhold tax or to pay…
  16. 54:8A-52. · Reciprocity credit; relief from withholding
  17. 54:8A-53. · Delinquent return or taxes; penalties; interest; abatement…
  18. 54:8A-54. · Applicability of State Tax Uniform Procedure Law
  19. 54:8A-55. · Administration; determination of amount of tax due
  20. 54:8A-56. · Exercise of powers and duties of Division of Taxation by…
  21. 54:8A-57. · Effective date; suspension of tax; cessation
  22. 54:8A-58. · Short title
  23. 54:8A-59. · Imposition of tax; levy; collection; payment
  24. 54:8A-60. · Rate of tax
  25. 54:8A-61. · Definitions
  26. 54:8A-62. · "Derived from sources within" defined
  27. 54:8A-63. · "Source state" defined
  28. 54:8A-64. · Resident individual
  29. 54:8A-65. · Nonresident individual
  30. 54:8A-66. · "Taxpayer" defined
  31. 54:8A-69. · "Eligibility year" defined
  32. 54:8A-70. · "Taxable year" ; "annual accounting period" and "calendar…
  33. 54:8A-71. · "Partnership" defined
  34. 54:8A-73. · "Taxable income" defined
  35. 54:8A-74. · Division and director defined
  36. 54:8A-75. · Allocated income defined
  37. 54:8A-77. · Inclusions in and exclusions from income
  38. 54:8A-84. · Apportionment and allocation
  39. 54:8A-91. · Procedure when inventories necessary to compute tax
  40. 54:8A-92. · Basis of property
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