NJ Rev Stat § 54:8A-8 - "taxpayer" Defined

Section 8A-8 - "taxpayer" Defined
Section 8A-7 - Gross Income Defined; Manner of ComputingSection 8A-9 - Standard Deduction

"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.

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