New Jersey Code § 54:8A-123

Effective date; time of application
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54:8A-123. Effective date; time of application
This act shall take effect immediately and shall be applicable to income received or accrued subject to taxation by virtue of P.L.1976, c. 66.
L.1976, c. 126, s. 2, eff. Dec. 20, 1976.

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