N.J. Stat. § 54:8A-23
Current through L. 2023, c. 280.
"Source State" means, in the case of residents of this State, a critical area State other than the State of New Jersey; and in the case of non-residents of this State who are residents of another critical area State, the term means the State of New Jersey.
N.J.S. § 54:8A-23