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N.J.S.A. § 54:8A-60.

Rate of tax

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

The tax imposed by this act shall be levied and imposed annually upon each taxpayer at the rate of 2.0% upon each of the classes of income hereinafter enumerated in section 16 (C. 54:8A-73).

L.1971, c. 222, s. 3, approved June 17, 1971. Amended by L.1971, c. 354, s. 2; L.1974, c. 185, s. 1, eff. Dec. 24, 1974; expired December 31, 1980 pursuant to L.1971,c.222,s.62.

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In this chapter (40 sections)
  1. 54:8A-39. · Net capital gain or loss; computation; deductions
  2. 54:8A-40. · Items not deductible
  3. 54:8A-41. · "Capital assets" defined
  4. 54:8A-42. · Basis of property; gain or loss from sale or other…
  5. 54:8A-43. · Agreements with taxpayer relating to liability
  6. 54:8A-44. · Persons required to file
  7. 54:8A-46. · Actions for collection of tax
  8. 54:8A-47. · Payment of tax; signing of documents; certification of…
  9. 54:8A-48. · Taxable year; method of accounting
  10. 54:8A-49. · Withholding return
  11. 54:8A-50. · Liability of employer required to withhold tax; special…
  12. 54:8A-51. · Failure of employer to deduct and withhold tax or to pay…
  13. 54:8A-52. · Reciprocity credit; relief from withholding
  14. 54:8A-53. · Delinquent return or taxes; penalties; interest; abatement…
  15. 54:8A-54. · Applicability of State Tax Uniform Procedure Law
  16. 54:8A-55. · Administration; determination of amount of tax due
  17. 54:8A-56. · Exercise of powers and duties of Division of Taxation by…
  18. 54:8A-57. · Effective date; suspension of tax; cessation
  19. 54:8A-58. · Short title
  20. 54:8A-59. · Imposition of tax; levy; collection; payment
  21. 54:8A-60. · Rate of tax
  22. 54:8A-61. · Definitions
  23. 54:8A-62. · "Derived from sources within" defined
  24. 54:8A-63. · "Source state" defined
  25. 54:8A-64. · Resident individual
  26. 54:8A-65. · Nonresident individual
  27. 54:8A-66. · "Taxpayer" defined
  28. 54:8A-69. · "Eligibility year" defined
  29. 54:8A-70. · "Taxable year" ; "annual accounting period" and "calendar…
  30. 54:8A-71. · "Partnership" defined
  31. 54:8A-73. · "Taxable income" defined
  32. 54:8A-74. · Division and director defined
  33. 54:8A-75. · Allocated income defined
  34. 54:8A-77. · Inclusions in and exclusions from income
  35. 54:8A-84. · Apportionment and allocation
  36. 54:8A-91. · Procedure when inventories necessary to compute tax
  37. 54:8A-92. · Basis of property
  38. 54:8A-93. · Individuals of partnership liable for tax; computing;…
  39. 54:8A-94. · Income taxes imposed by other states
  40. 54:8A-96.1. · Special tax provisions for poverty
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