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N.J.S.A. § 54:8A-75.

Allocated income defined

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

"Allocated income" means that portion of each class of a taxpayer's income derived from sources within his source state.

L.1971, c. 222, s. 18, approved June 17, 1971. Amended by L.1971, c. 354, s. 6; expired December 31, 1980 pursuant to L.1971,c.222,s.62.

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In this chapter (40 sections)
  1. 54:8A-52. · Reciprocity credit; relief from withholding
  2. 54:8A-53. · Delinquent return or taxes; penalties; interest; abatement…
  3. 54:8A-54. · Applicability of State Tax Uniform Procedure Law
  4. 54:8A-55. · Administration; determination of amount of tax due
  5. 54:8A-56. · Exercise of powers and duties of Division of Taxation by…
  6. 54:8A-57. · Effective date; suspension of tax; cessation
  7. 54:8A-58. · Short title
  8. 54:8A-59. · Imposition of tax; levy; collection; payment
  9. 54:8A-60. · Rate of tax
  10. 54:8A-61. · Definitions
  11. 54:8A-62. · "Derived from sources within" defined
  12. 54:8A-63. · "Source state" defined
  13. 54:8A-64. · Resident individual
  14. 54:8A-65. · Nonresident individual
  15. 54:8A-66. · "Taxpayer" defined
  16. 54:8A-69. · "Eligibility year" defined
  17. 54:8A-70. · "Taxable year" ; "annual accounting period" and "calendar…
  18. 54:8A-71. · "Partnership" defined
  19. 54:8A-73. · "Taxable income" defined
  20. 54:8A-74. · Division and director defined
  21. 54:8A-75. · Allocated income defined
  22. 54:8A-77. · Inclusions in and exclusions from income
  23. 54:8A-84. · Apportionment and allocation
  24. 54:8A-91. · Procedure when inventories necessary to compute tax
  25. 54:8A-92. · Basis of property
  26. 54:8A-93. · Individuals of partnership liable for tax; computing;…
  27. 54:8A-94. · Income taxes imposed by other states
  28. 54:8A-96.1. · Special tax provisions for poverty
  29. 54:8A-96.2. · Procedure for claiming special tax provisions
  30. 54:8A-97. · Returns: of whom required; personal liability; report of…
  31. 54:8A-98. · Time of filing return; extensions
  32. 54:8A-99. · Tax due upon date fixed for filing return; effect of making…
  33. 54:8A-100. · Taxable year; accounting method
  34. 54:8A-101. · Employer to withhold tax
  35. 54:8A-101.1. · When withholding not required
  36. 54:8A-102. · Withholding returns; notice to employer
  37. 54:8A-103. · Employer's liability
  38. 54:8A-104. · Tax not to be collected from employer on payment;…
  39. 54:8A-105. · Penalties; interest; abatement or remission
  40. 54:8A-106. · Transportation benefits fund; use of fund
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