2023 New Jersey Statutes > Title 54A > Chapter 2 – Imposition of Tax Current as of: 2023 | Check for updates | Other versions § 54A:2-1 Imposition of tax § 54A:2-1a Determination of tax due, certain circumstances § 54A:2-1.1 Determination of tax, income of nonresident § 54A:2-1.2 Review of New York enactments by Attorney General § 54A:2-2 Partners and partnerships § 54A:2-3 Associations taxable as corporations § 54A:2-4 Minimum taxable income