54:8A-115 - Relief requirements on residents - New Jersey Statutes

54:8A-115.  Relief requirements on residents
    If it shall appear to the satisfaction of the division, based upon an opinion of the Attorney General of this State, that any residents of this State, or class of residents of this State, who are subject to the tax imposed by this act, are liable for tax upon the same income under the law imposed for the taxable year by another critical area State and are thereby entitled to the  credit allowed by section 37 of this act against the tax otherwise due under  this act and that said credit is substantially sufficient to offset the taxes  imposed hereunder, the division may by regulation relieve such residents or  class of residents from being required to make any return under this act.

     L.1971, c. 222, s. 58, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.