54:8A-66. "Taxpayer" defined
50 words·~1 min read·
/nj/title-54/chapter-8a/54-8a-66A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
"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.1971, c. 222, s. 9, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.