Establishment. a. A Tax Court is hereby established as a court of limited jurisdiction pursuant to Article VI, Section I, paragraph 1 of the New Jersey Constitution.
b. The Tax Court shall be a court of record and shall have a seal.
N.J. Stat. Ann. § 2B:13-1
Establishment
Known as the State Judicial Unification Act
The act spans §§ 2B:10-1 to 2B:9-1 (254 sections).
L.1993,c.74,s.1.
Current official text: New Jersey Legislature. Digitized from the New Jersey Legislature bulk statutes download. Reproduced from public-domain New Jersey statutes; confirm against the official source for the current text. Not legal advice.