54:50-43. Out-of-State business and employees remaining after disaster period; taxes
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/nj/title-54/chapter-50/54-50-43A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
4. An out-of-State business or out-of-State employee remaining in this State after the disaster period shall be subject to the State's normal standards for establishing physical presence or residency, engaging in business activity, and doing business in this State, and shall be responsible for any ensuing State or local tax liabilities or requirements of the business or an employee of the business.
L.2019, c.7, s.4.