N.J. Stat. § 54:38-13
Purpose of chapter; liberal construction
New Jersey · New Jersey Statutes Title 54 — Taxation · Status: effective
Cite this
- Citation
- N.J. Stat. § 54:38-13, Purpose of chapter; liberal construction, New Jersey, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1483530
- Permanent ID
ys:prov:1483530@1- SHA-256
453b469854d3bb6dff3a968c01659f0523434004687f49eca2e04d390f1ff167
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
It is the intent and purpose of this chapter to obtain for this state the benefit of the credit allowed under the provisions of section three hundred and one, subsection "b" of the federal revenue act of one thousand nine hundred and twenty-six, the amendments thereof and supplements thereto and any subsequent modifications thereof. The provisions of this chapter shall be interpreted and construed liberally in order to accomplish the purpose thereof and the state tax commissioner shall have, in addition to his other powers and those in this chapter specified, all additional, implied and incidental powers which shall be proper and necessary to effect and carry out the expressed intent and purpose of this chapter.