N.J. Stat. § 54A:5-17
Cannabis licensees, gross income
New Jersey · New Jersey Statutes Title 54A — New Jersey Gross Income Tax Act · Status: effective
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- N.J. Stat. § 54A:5-17, Cannabis licensees, gross income, New Jersey, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1484086
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3. a. For cannabis licensees, New Jersey gross income under subsections b. and k. of N.J.S.54A:5-1 shall be determined without regard to section 280E of the Internal Revenue Code (26 U.S.C. s.280E).
b. For purposes of this section, "licensee" means the same as that term is defined in section 3 of P.L.2021, c.16 (C.24:6I-33).