N.J. Stat. § 54:8A-63
Current through L. 2024, c. 87.
"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 nonresidents of this State who are residents of another critical area state, the term means the State of New Jersey.
N.J.S. § 54:8A-63