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N.J. Stat. § 54:8A-23

"Source state" defined

New Jersey · New Jersey Statutes Title 54 — Taxation · Status: effective

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N.J. Stat. § 54:8A-23, "Source state" defined, New Jersey, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1482907
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"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 non-residents of this State who are residents of another critical area State, the term means the State of New Jersey.