N.J. Stat. § 54A:5-1.1

Current through L. 2023, c. 336.

Section 54A:5-1.1 - Certain IRA roll over amounts protected for 4 years

Notwithstanding the provisions of N.J.S. 54A:5-1 or any other law to the contrary, in the case of a distribution before January 1, 1999, any amount required to be included in gross income by reason of the amendments to subsection j. of N.J.S. 54A:5-1 enacted pursuant to section 1 of P.L. 1998, c. 57 shall be so included ratably over the 4-taxable year period beginning with the taxable year in which the payment or distribution is made.

N.J.S. § 54A:5-1.1

L. 1998, c. 57, s. 3.