New Jersey Statutes 2B:13-1. Establishment
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Terms Used In New Jersey Statutes 2B:13-1
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
2B:13-1. Establishment. a. A Tax Court is hereby established as a court of limited jurisdiction pursuant to Article VI, Section I, paragraph 1 of the New Jersey Constitution.
b. The Tax Court shall be a court of record and shall have a seal.
L.1993,c.74,s.1.