New Jersey New Jersey Gross Income Tax Act Laws

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• New Jersey New Jersey Gross Income Tax Act Laws Section 54A:1-1. Short title
  This title shall be known and may be cited as the "New Jersey Gross Income Tax Act." L.1976, c. 47, s. 54A: ...
• New Jersey New Jersey Gross Income Tax Act Laws Section 54A:1-2 Definitions.
  54A:1-2. As used in this act, unless the context clearly indicates otherwise, the following words and phrases shall have the following meaning: a. & ...
• New Jersey New Jersey Gross Income Tax Act Laws Section 54A:2-1 Imposition of tax.
  54A:2-1. Imposition of tax. There is hereby imposed a tax for each taxable year (which shall be the same as the taxable year ...
• New Jersey New Jersey Gross Income Tax Act Laws Section 54A:2-1.1. Determination of tax, income of nonresident
  4. a. For a taxable year to which a certification pursuant to section 3 of P.L.1993, c.320 (C.54A:2-1.2) ...
• New Jersey New Jersey Gross Income Tax Act Laws Section 54A:2-1.2. Review of New York enactments by Attorney General
  3. The Attorney General shall review the enactments of the State of New York to determine if the method of taxation of the income from ...
• 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 ...
• New Jersey New Jersey Gross Income Tax Act Laws Section 54A:2-3. Associations taxable as corporations
  An association, trust, or other unincorporated organization which is taxable as a corporation for Federal income tax purposes shall not be subject to tax under ...
• New Jersey New Jersey Gross Income Tax Act Laws Section 54A:2-4. Minimum taxable income
  54A:2-4. Minimum taxable income. Notwithstanding any other provisions of this act, a taxpayer shall not be subject to tax under this act if: ...
• New Jersey New Jersey Gross Income Tax Act Laws Section 54A:3-1 Personal exemptions and deductions.
  54A:3-1. Personal exemptions and deductions. Each taxpayer shall be allowed personal exemptions and deductions against his gross income as follows: (a) Taxpayer. Each ...
• New Jersey New Jersey Gross Income Tax Act Laws Section 54A:3-1.1. Dependent under 22 in attendance at accredited post-secondary institution
  In addition to the exemptions allowed under N.J.S. 54A:3-1, each taxpayer shall be allowed an additional exemption which may be taken ...
• New Jersey New Jersey Gross Income Tax Act Laws Section 54A:3-2. Alimony and separate maintenance payments
  There shall be allowed as a deduction amounts includible under section 54A:5-1(n) with respect to payments included as income in the return ...
• New Jersey New Jersey Gross Income Tax Act Laws Section 54A:3-3 Medical expenses.
  54A:3-3. Medical expenses. (a) Each taxpayer shall be allowed to deduct from the taxpayer's gross income medical expenses for the taxpayer, the ...
• New Jersey New Jersey Gross Income Tax Act Laws Section 54A:3-4 Deductions for contributions to medical savings account.
  3. a. A taxpayer may deduct from the taxpayer's gross income an amount equal to the contributions to a medical savings account that the ...

Last modified: October 22, 2006