N.J.S.A. 54:8A-101.1 — When withholding not required

54:8A-101.1. When withholding not required Notwithstanding any provision of this act to the contrary, an employer on and after January 1, 1975, shall not be required to withhold any tax upon payment of wages to an employee if such employee can certify: (1) that he incurred no personal income tax liability in his state of residence or under this act for the preceding tax year; and (2) that he anticipates no liability under this act for the current taxable year. L.1974, c. 185, s. 6, eff. Dec. 24, 1974.

This is the verbatim text of N.J.S.A. 54:8A-101.1, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.