N.J. Admin. Code § 12:16-10.2
If a worker receives wages from more than one employer and the sum of the contributions required and deducted from his or her wages and deposited in the State Unemployment Compensation Fund or in a trust fund for the purpose of repaying benefits, the Workforce Development Partnership Fund and the Supplemental Workforce Fund for Basic Skills exceeds seventeen-fortieths of one percent of the taxable wage base for the period beginning January 1, 2002, the worker shall be entitled to a credit in the amount of the excess thereof against his or her New Jersey State Gross Income Tax, if he or she makes a valid claim therefor with the Division of Taxation within two calendar years after the end of the calendar year in which the wages were received.
N.J. Admin. Code § 12:16-10.2
See: 27 N.J.R. 61(a), 27 N.J.R. 919(a).
Amended by R.2000 d.68, effective 2/22/2000.
See: 31 N.J.R. 4218(a), 32 N.J.R. 709(a).
Rewrote (a) and (b); and in (c), substituted "January 1, 1998" for "January 1, 1993 and ending December 31, 1997" following "beginning".
Amended by R.2005 d.108, effective 4/4/2005.
See: 36 N.J.R. 5651(a), 37 N.J.R. 1030(a).
Rewrote the section.
Amended by R.2011 d.085, effective 3/7/2011.
See: 42 N.J.R. 2371(a), 43 N.J.R. 639(a).
Section was "Excess unemployment, health care, workforce development and supplemental workforce fund for basic skills deductions". Deleted "the Health Care Subsidy Fund," following "repaying benefits," and deleted a comma following "Partnership Fund".