State Codes and Statutes

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

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.

State Codes and Statutes

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

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.