NJ Rev Stat § 54:8A-23 - "source State" Defined

Section 8A-23 - "source State" Defined
Section 8A-22 - Misapplication of Funds; Right to RefundSection 8A-29 - Taxable Year; Annual Accounting Period; Calendar Year; Fiscal Year; Definitions

"Source State" means, in the case of residents of this State, a critical area State other than the State of New Jersey; and in the case of non-residents of this State who are residents of another critical area State, the term means the State of New Jersey.

L.1961, c. 32, p. 137, s. 23, eff. May 29, 1961.

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