New Jersey § 34:11-33

§ 34:11-33.

Any person, firm, association, partnership or corporation employing 1 or more persons

in this State who are residents of a foreign taxing jurisdiction which is a party

to an agreement in force under section 3, hereof, 1 may, for each pay period, deduct and withhold an amount, computed as hereinafter

provided, from the salary or wages of an employee who resides in such jurisdiction

and whose salary or wages are subject to the income or wage tax of such jurisdiction,

for the purpose of crediting such amount on account of such income or wage tax due

or to become due from such employee to such jurisdiction. Such amount shall be computed in such a manner as to result, so far as practicable,

in withholding from the employee's salary or wages during each calendar year an amount

substantially equivalent to the tax reasonably estimated to be or become due from

such employee to such jurisdiction as taxes upon his wages or the income of his wages

from such employer during such calendar year. Amounts so deducted and withheld shall be held as a trust fund for payment to such

jurisdiction. The method of determining the amount to be deducted and withheld, and the time and

manner of payment over to such jurisdiction, may be further prescribed by rules and

regulations of the Division of Taxation. For each pay period during which any deduction or withholding is so made, the employer

shall furnish to such jurisdiction a statement of the name, place of residence, amount

of salary or wages earned by, and amount of salary or wages so deducted or withheld

from, such employee. 1

N.J.S.A. § 34:11-33.3.