N.J. Stat. Ann. § 54:8A-119

Liability for either income tax or emergency transportation tax or transportation benefits tax

Known as the Uniform Transitional Utility Assessment Act

The act spans §§ 54:10A-1 to 54:8A-99 (2,083 sections).

L.1976, c. 66, s. 1, eff

An individual subject to the New Jersey Gross Income Tax, Title 54A of the New Jersey Statutes, and to the Emergency Transportation Tax, P.L.1961, c. 32 (C. 54:8A-1 et seq.), or the Transportation Benefits Tax, P.L.1971, c. 222 (C. 54:8A-58 et seq.), shall only be liable for a sum equal to the amount of tax due and payable under

(1) the New Jersey Gross Income Tax Act or

(2) The Emergency Transportation Tax Act or the Transportation Benefits Tax Act, whichever is greater.

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.