N.J. Stat. § 54A:5-1.1
Certain IRA roll over amounts protected for 4 years
New Jersey · New Jersey Statutes Title 54A — New Jersey Gross Income Tax Act · Status: effective
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- N.J. Stat. § 54A:5-1.1, Certain IRA roll over amounts protected for 4 years, New Jersey, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1484069
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Full text
3. Notwithstanding the provisions of N.J.S.54A:5-1 or any other law to the contrary, in the case of a distribution before January 1, 1999, any amount required to be included in gross income by reason of the amendments to subsection j. of N.J.S.54A:5-1 enacted pursuant to section 1 of P.L.1998, c.57 shall be so included ratably over the 4-taxable year period beginning with the taxable year in which the payment or distribution is made.