Chapter 77 - [Repealed effective 1/1/2025] TAXATION OF INCOMES
- Section 77:1 - [Repealed effective 1/1/2025] Rate
- Section 77:1-a - [Repealed]
- Section 77:2 - [Repealed effective 1/1/2025] Conformity to Laws
- Section 77:3 - [Repealed effective 1/1/2025] Who Taxable
- Section 77:3-a - [Repealed effective 1/1/2025] Limited Liability Company
- Section 77:4 - [Repealed effective 1/1/2025] What Taxable
- Section 77:4-a - [Repealed]
- Section 77:4-b - [Repealed effective 1/1/2025] Interest and Dividend Income of Employee Benefit Plans and Tax Deferred Investments Not Taxable
- Section 77:4-c - [Repealed effective 1/1/2025] Sale or Exchange of Transferable Shares Not Taxable
- Section 77:4-d - [Repealed effective 1/1/2025] Special Rule for Qualified Investment Companies, Mutual Funds, and Unit Investment Trusts
- Section 77:4-e - [Repealed effective 1/1/2025] Interest and Dividends From Funds Invested in College Tuition Savings Plan Not Taxable
- Section 77:4-f - [Repealed]
- Section 77:4-g - [Repealed effective 1/1/2025] Dividend
- Section 77:4-h - [Repealed effective 1/1/2025] Interest and Dividends from Funds Invested in Achieving a Better Life Experience (ABLE) Plan Not Taxable
- Section 77:5 - [Repealed effective 1/1/2025] Exemptions
- Section 77:5-a - [Repealed effective 1/1/2025] Married Taxpayers; Joint Returns
- Section 77:6 - [Repealed effective 1/1/2025] Income From Pledged Property
- Section 77:7 - [Repealed effective 1/1/2025] Capital Distribution
- Section 77:8 - [Repealed effective 1/1/2025] Non-taxable Income
- Section 77:9 - [Repealed effective 1/1/2025] Decedents' Estates
- Section 77:10 - [Repealed effective 1/1/2025] Income From Trusts and Foundations
- Section 77:11 - [Repealed effective 1/1/2025] Accumulations
- Section 77:12 - [Repealed]
- Section 77:13 - [Repealed effective 1/1/2025] Guardians, etc.
- Section 77:14 - [Repealed]
- Section 77:14-a - [Repealed effective 1/1/2025] Partnerships and Limited Liability Companies
- Section 77:14-b - [Repealed effective 1/1/2025] Partners and Members
- Section 77:14-c - [Repealed effective 1/1/2025] Members of Partnership or Limited Liability Company Outside the State
- Section 77:14-d - [Repealed effective 1/1/2025] Application of Sections
- Section 77:15 - [Repealed]
- Section 77:16 - [Repealed]
- Section 77:17 - [Repealed]
- Section 77:17-a - [Repealed effective 1/1/2025] Small Business Corporations, Information Reports
- Section 77:18 - [Repealed effective 1/1/2025] Returns and Declarations
- Section 77:18-a - [Repealed effective 1/1/2025] Fiscal Year Taxpayers' Returns
- Section 77:18-b - [Repealed effective 1/1/2025] Extension of Time for Returns
- Section 77:19 - [Repealed effective 1/1/2025] Inspection
- Section 77:20 - [Repealed effective 1/1/2025] Information as to Filing of Returns
- Section 77:21 - [Repealed]
- Section 77:21-a - [Repealed]
- Section 77:21-b - [Repealed effective 1/1/2025] Interest
- Section 77:22 - [Repealed effective 1/1/2025] Warrants, Collection
- Section 77:22-a - [Repealed]
- Section 77:23 - [Repealed effective 1/1/2025] To Whom Payable
- Section 77:24 - [Repealed effective 1/1/2025] Reassessment by Department of Revenue Administration
- Section 77:24-a - [Repealed]
- Section 77:24-b - [Repealed effective 1/1/2025] Corrections
- Section 77:25 - [Repealed]
- Section 77:25-a - [Repealed]
- Section 77:26 - [Repealed]
- Section 77:27 - [Repealed]
- Section 77:27-a - [Repealed]
- Section 77:28 - [Repealed]
- Section 77:29 - [Repealed]
- Section 77:30 - [Repealed effective 1/1/2025] Penalty; Fraudulent or Incorrect Return
- Section 77:30-a - [Repealed]
- ADMINISTRATION (§§ 77:31 — 77:37)
- TAXATION OF GAMBLING WINNINGS (§ 77:38)