N.J. Stat. § 54A:6-11

Current through L. 2023, c. 320.

Section 54A:6-11 - Lottery winnings

Gross income shall not include lottery winnings from the New Jersey Lottery, except that New Jersey Lottery winnings from a prize in an amount exceeding $10,000 shall be included in gross income.

N.J.S. § 54A:6-11

Amended by L. 2009, c. 69,s. 3, eff. 6/29/2009.

L.1976, c.47, s.54A:6-11, eff. July 8, 1976, operative Aug. 30, 1976.

L. 2009, c. 69,s. 5, states, "This act shall take effect immediately and apply to taxable years beginning on or after January 1, 2009."