N.J. Stat. § 54:8A-6.1

Current through L. 2023, c. 256.

Section 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.

N.J.S. § 54:8A-6.1

L.1970, c.304, s.9; amended by L.1973, c.244, s.3, eff. 11/21/1973.