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New Jersey New Jersey Gross Income Tax Act Laws Section 54A:2-2. Partners and partnerships.

Legal Research Home > New Jersey Lawyer > New Jersey Gross Income Tax Act > New Jersey New Jersey Gross Income Tax Act Laws Section 54A:2-2. Partners and partnerships.

A partnership as such shall not be subject to the New Jersey Gross Income Tax. Individuals carrying on business as partners shall be liable for the New Jersey Gross Income Tax only in their separate or individual capacities.

L.1976, c. 47, s. 54A:2-2, eff. July 8, 1976, operative Aug. 30, 1976.

Last modified: October 22, 2006