N.J.S.A. § 54:8A-64.
Resident individual
"Resident individual" means an individual who is domiciled in this State unless he maintains no permanent place of abode in this State and does maintain a permanent place of abode elsewhere and spends in the aggregate not more than 30 days of the taxable year in this State; or who is not domiciled in the State but maintains a permanent place of abode in this State and spends in the aggregate more than 183 days of the taxable year in this State.
L.1971, c. 222, s. 7, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.
Source: view the official text
In this chapter (40 sections)
- 54:8A-43. · Agreements with taxpayer relating to liability
- 54:8A-44. · Persons required to file
- 54:8A-46. · Actions for collection of tax
- 54:8A-47. · Payment of tax; signing of documents; certification of…
- 54:8A-48. · Taxable year; method of accounting
- 54:8A-49. · Withholding return
- 54:8A-50. · Liability of employer required to withhold tax; special…
- 54:8A-51. · Failure of employer to deduct and withhold tax or to pay…
- 54:8A-52. · Reciprocity credit; relief from withholding
- 54:8A-53. · Delinquent return or taxes; penalties; interest; abatement…
- 54:8A-54. · Applicability of State Tax Uniform Procedure Law
- 54:8A-55. · Administration; determination of amount of tax due
- 54:8A-56. · Exercise of powers and duties of Division of Taxation by…
- 54:8A-57. · Effective date; suspension of tax; cessation
- 54:8A-58. · Short title
- 54:8A-59. · Imposition of tax; levy; collection; payment
- 54:8A-60. · Rate of tax
- 54:8A-61. · Definitions
- 54:8A-62. · "Derived from sources within" defined
- 54:8A-63. · "Source state" defined
- 54:8A-64. · Resident individual
- 54:8A-65. · Nonresident individual
- 54:8A-66. · "Taxpayer" defined
- 54:8A-69. · "Eligibility year" defined
- 54:8A-70. · "Taxable year" ; "annual accounting period" and "calendar…
- 54:8A-71. · "Partnership" defined
- 54:8A-73. · "Taxable income" defined
- 54:8A-74. · Division and director defined
- 54:8A-75. · Allocated income defined
- 54:8A-77. · Inclusions in and exclusions from income
- 54:8A-84. · Apportionment and allocation
- 54:8A-91. · Procedure when inventories necessary to compute tax
- 54:8A-92. · Basis of property
- 54:8A-93. · Individuals of partnership liable for tax; computing;…
- 54:8A-94. · Income taxes imposed by other states
- 54:8A-96.1. · Special tax provisions for poverty
- 54:8A-96.2. · Procedure for claiming special tax provisions
- 54:8A-97. · Returns: of whom required; personal liability; report of…
- 54:8A-98. · Time of filing return; extensions
- 54:8A-99. · Tax due upon date fixed for filing return; effect of making…