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N.J.S.A. § 54:8A-94.

Income taxes imposed by other states

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

# (a)

A resident taxpayer shall be allowed a credit against the tax otherwise due under this act for the amount of any income tax, wage tax or tax on or measured by gross or net earned or unearned income imposed on him by another state with respect to income which is also subject to tax under this act.

# (b)

The credit provided under this section shall not exceed the proportion of the tax otherwise due under this act that the amount of the taxpayer's taxable income subject to tax by the other jurisdiction bears to his entire taxable income.

L.1971, c. 222, s. 37, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.

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In this chapter (40 sections)
  1. 54:8A-58. · Short title
  2. 54:8A-59. · Imposition of tax; levy; collection; payment
  3. 54:8A-60. · Rate of tax
  4. 54:8A-61. · Definitions
  5. 54:8A-62. · "Derived from sources within" defined
  6. 54:8A-63. · "Source state" defined
  7. 54:8A-64. · Resident individual
  8. 54:8A-65. · Nonresident individual
  9. 54:8A-66. · "Taxpayer" defined
  10. 54:8A-69. · "Eligibility year" defined
  11. 54:8A-70. · "Taxable year" ; "annual accounting period" and "calendar…
  12. 54:8A-71. · "Partnership" defined
  13. 54:8A-73. · "Taxable income" defined
  14. 54:8A-74. · Division and director defined
  15. 54:8A-75. · Allocated income defined
  16. 54:8A-77. · Inclusions in and exclusions from income
  17. 54:8A-84. · Apportionment and allocation
  18. 54:8A-91. · Procedure when inventories necessary to compute tax
  19. 54:8A-92. · Basis of property
  20. 54:8A-93. · Individuals of partnership liable for tax; computing;…
  21. 54:8A-94. · Income taxes imposed by other states
  22. 54:8A-96.1. · Special tax provisions for poverty
  23. 54:8A-96.2. · Procedure for claiming special tax provisions
  24. 54:8A-97. · Returns: of whom required; personal liability; report of…
  25. 54:8A-98. · Time of filing return; extensions
  26. 54:8A-99. · Tax due upon date fixed for filing return; effect of making…
  27. 54:8A-100. · Taxable year; accounting method
  28. 54:8A-101. · Employer to withhold tax
  29. 54:8A-101.1. · When withholding not required
  30. 54:8A-102. · Withholding returns; notice to employer
  31. 54:8A-103. · Employer's liability
  32. 54:8A-104. · Tax not to be collected from employer on payment;…
  33. 54:8A-105. · Penalties; interest; abatement or remission
  34. 54:8A-106. · Transportation benefits fund; use of fund
  35. 54:8A-107. · Balances accumulated as an endowment fund; use
  36. 54:8A-108. · Refund to taxpayer upon unauthorized use of fund; formula…
  37. 54:8A-109. · General requirements concerning returns, notices, records,…
  38. 54:8A-110. · Information returns
  39. 54:8A-111. · Review of director's decision
  40. 54:8A-112. · General powers of the director
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