§ 54A:4-1 Resident credit for tax of another state
§ 54A:4-2 Credit for taxes withheld, paid by S corporation
§ 54A:4-4 Credit in lieu of refund of unemployment compensation contributions
§ 54A:4-5 Reimbursement of director by division of unemployment and temporary disability insurance
§ 54A:4-6 Findings, declarations relative to an earned income tax credit
§ 54A:4-7 New Jersey Earned Income Tax Credit program
§ 54A:4-8 Annual appropriation for administration
§ 54A:4-9 Availability of statistical information
§ 54A:4-10 Regulations
§ 54A:4-11 Gross income tax credit for employment of certain handicapped persons
§ 54A:4-12b Tax credit for certain film expenses
§ 54A:4-13 Credit against tax due
§ 54A:4-14 Short title
§ 54A:4-15 Veteran care credit for qualified family caregivers; definitions
§ 54A:4-16 Tax credit
§ 54A:4-17 Certain credits permitted
§ 54A:4-17.1 Child tax credit, income limit
§ 54A:4-18 Credit against gross income tax
§ 54A:4-19 Credit against tax due under N.J.S.54A:1-1 et seq
§ 54A:4-20 Employer allowed credit for employee who donates organ, bone marrow
§ 54A:4-21 Credit against tax
§ 54A:4-22 Tax credit for taxpayer’s purchase of unit concrete products that utilize carbon footprint-reducing technology
§ 54A:4-23 Tax credit, “New Jersey Gross Income Tax Act”, producer, low embodied carbon concrete, carbon capture, utilization, storage technology; requirements, qualifications
§ 54A:4-24 Tax credit, “New Jersey Gross Income Tax Act”, costs incurred, environmental product declaration analysis; requirements, qualifications

Terms Used In New Jersey Statutes > Title 54A > Chapter 4 - Resident Credit for Tax of Another State

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dependent: A person dependent for support upon another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • month: means a calendar month, and the word "year" means a calendar year. See New Jersey Statutes 1:1-2
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
  • Personal property: All property that is not real property.
  • Personal property: includes goods and chattels, rights and credits, moneys and effects, evidences of debt, choses in action and all written instruments by which any right to, interest in, or lien or encumbrance upon, property or any debt or financial obligation is created, acknowledged, evidenced, transferred, discharged or defeated, in whole or in part, and everything except real property as herein defined which may be the subject of ownership. See New Jersey Statutes 1:1-2
  • 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
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Venue: The geographical location in which a case is tried.