State Codes and Statutes

Statutes > New-jersey > Title-54 > Section-54-8a > 54-8a-6-1

54:8A-6.1.  Minimum income tax on minimum taxable income of each individual
    In addition to the tax imposed under section 2 (C. 54:8A-2), a minimum income tax determined in accordance with the rate set forth in subsection (e) of section 6 (C. 54:8A-6) is hereby imposed for each taxable year on the minimum taxable income of every individual.

     L.1970, c. 304, s. 9.  Amended by L.1973, c. 244, s. 3, eff. Nov. 21, 1973.