New Jersey Statutes 34:11-33.2. Definitions
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Terms Used In New Jersey Statutes 34:11-33.2
- 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.
- State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
In this act, unless the context otherwise indicates,
(a) “Tax advantage” refers to income or wage taxes, and means (1) a less inclusive definition of taxable income or wages, (2) a lower rate of tax, (3) a greater number of or amount of available exemptions, or (4) a greater number or amount of available deductions, or any of the foregoing, and
(b) “Foreign taxing jurisdiction” or “jurisdiction” means a sister State or any municipality or other subdivision of a sister State which imposes a tax on the income or wages of residents of this State from sources within such jurisdiction.
L.1961, c. 10, p. 30, s. 2.