54:8A-14. "Eligibility year" defined
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/nj/title-54/chapter-8a/54-8a-14A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
"Eligibility year" means the calendar year in which the taxable year of the taxpayer begins.
L.1961, c. 32, p. 131, s. 14, eff. May 29, 1961.