N.J.S.A. 54A:5-1.1 — Certain IRA roll over amounts protected for 4 years.

54A:5-1.1 Certain IRA roll over amounts protected for 4 years. 3. Notwithstanding the provisions of N.J.S.54A:5-1 or any other law to the contrary, in the case of a distribution before January 1, 1999, any amount required to be included in gross income by reason of the amendments to subsection j. of N.J.S.54A:5-1 enacted pursuant to section 1 of P.L.1998, c.57 shall be so included ratably over the 4-taxable year period beginning with the taxable year in which the payment or distribution is made. L.1998,c.57,s.3.

This is the verbatim text of N.J.S.A. 54A:5-1.1, 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.