N.J.S.A. 54:8A-6.1

Minimum income tax on minimum taxable income of each individual

54:8A-6.1. Minimum income tax on minimum taxable income of each individual In addition to the tax imposed under section 2 (C. 54:8A-2), a minimum income tax determined in accordance with the rate set forth in subsection (e) of section 6 (C. 54:8A-6) is hereby imposed for each taxable year on the minimum taxable income of every individual. L.1970, c. 304, s. 9. Amended by L.1973, c. 244, s. 3, eff. Nov. 21, 1973.

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This is the verbatim text of N.J.S.A. 54:8A-6.1, 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.

N.J.S.A. 54:8A-6.1 — Minimum income tax on minimum taxable income of each individual | Kyzer