54:8A-8. "Taxpayer"  defined
"Taxpayer"  means any person subject to a tax imposed by this act, or whose  income is in whole or in part subject to a tax imposed by this act, and does  not include corporations.

L.1961, c. 32, p. 129, s. 8, eff. May 29, 1961.  Amended by L.1962, c. 70, s. 2.