"Taxpayer" defined

New Jersey Statutes Annotated

Section: 54:8A-8.

Jurisdiction: NJ

Bluebook Citation: N.J.S.A. 54:8A-8

"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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