New Jersey § 54a:2-1

§ 54a:2-1.

a. For a taxable year to which a certification pursuant to section 3 of P.L.1993, c. 320 ( C.54A:2-1.2 ) does not apply, notwithstanding the provisions of N.J.S.54A:2-1 , the tax due for each taxable year from a nonresident taxpayer shall be equal to

the tax computed pursuant to N.J.S.54A:2-1 as if such nonresident were a resident, multiplied by a fraction, the numerator of

which is the taxpayer's income from sources within this State determined in accordance

with the provisions of N.J.S.54A:5-7 and N.J.S.54A:5-8 and the denominator of which is that taxpayer's gross income for the taxable year

as if such taxpayer were a resident. b. For a taxable year to which a certification pursuant to section 3 of P.L.1993, c. 320 ( C.54A:2-1.2 ) applies, the income of a nonresident individual shall be that part of the individual's

income derived from sources within this State as defined in N.J.S.54A:1-1 et seq. , except that income of a nonresident individual shall not include income derived

from sources within this State from pensions and annuities as set forth in subsection

j. of N.J.S.54A:5-1 .