Partnertax.ai Start free trial

N.J.S.A. § 54:8A-63.

"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 nonresidents of this State who are residents of another critical area state, the term means the State of New Jersey.

L.1971, c. 222, s. 6, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 54:8A-42. · Basis of property; gain or loss from sale or other…
  2. 54:8A-43. · Agreements with taxpayer relating to liability
  3. 54:8A-44. · Persons required to file
  4. 54:8A-46. · Actions for collection of tax
  5. 54:8A-47. · Payment of tax; signing of documents; certification of…
  6. 54:8A-48. · Taxable year; method of accounting
  7. 54:8A-49. · Withholding return
  8. 54:8A-50. · Liability of employer required to withhold tax; special…
  9. 54:8A-51. · Failure of employer to deduct and withhold tax or to pay…
  10. 54:8A-52. · Reciprocity credit; relief from withholding
  11. 54:8A-53. · Delinquent return or taxes; penalties; interest; abatement…
  12. 54:8A-54. · Applicability of State Tax Uniform Procedure Law
  13. 54:8A-55. · Administration; determination of amount of tax due
  14. 54:8A-56. · Exercise of powers and duties of Division of Taxation by…
  15. 54:8A-57. · Effective date; suspension of tax; cessation
  16. 54:8A-58. · Short title
  17. 54:8A-59. · Imposition of tax; levy; collection; payment
  18. 54:8A-60. · Rate of tax
  19. 54:8A-61. · Definitions
  20. 54:8A-62. · "Derived from sources within" defined
  21. 54:8A-63. · "Source state" defined
  22. 54:8A-64. · Resident individual
  23. 54:8A-65. · Nonresident individual
  24. 54:8A-66. · "Taxpayer" defined
  25. 54:8A-69. · "Eligibility year" defined
  26. 54:8A-70. · "Taxable year" ; "annual accounting period" and "calendar…
  27. 54:8A-71. · "Partnership" defined
  28. 54:8A-73. · "Taxable income" defined
  29. 54:8A-74. · Division and director defined
  30. 54:8A-75. · Allocated income defined
  31. 54:8A-77. · Inclusions in and exclusions from income
  32. 54:8A-84. · Apportionment and allocation
  33. 54:8A-91. · Procedure when inventories necessary to compute tax
  34. 54:8A-92. · Basis of property
  35. 54:8A-93. · Individuals of partnership liable for tax; computing;…
  36. 54:8A-94. · Income taxes imposed by other states
  37. 54:8A-96.1. · Special tax provisions for poverty
  38. 54:8A-96.2. · Procedure for claiming special tax provisions
  39. 54:8A-97. · Returns: of whom required; personal liability; report of…
  40. 54:8A-98. · Time of filing return; extensions
Full table of contents →