New Jersey § 54a:2-1

§ 54a:2-1.

The Attorney General shall review the enactments of the State of New York to determine

if the method of taxation of the income from New York sources of taxpayers that are

not residents of New York, enacted pursuant to 1987 N.Y.Laws 28, compiled as subsection

(e) of N.Y.Tax 601 , and requiring that every New York nonresident taxpayer compute a tax as if such

resident were a resident and multiply that liability by a fraction the numerator of

which is the taxpayer's New York source income as therein determined and the denominator

of which is the taxpayer's federal adjusted gross income for the taxable year, has

been repealed or superceded by subsequent enactment so as to restrict the computation

of liability owed to New York to a method based only on the New York source income

of the taxpayer. If the Attorney General shall so determine, the Attorney General shall, not later

than five days after such enactment, certify to the Director of the Division of Taxation

the taxable years for which the fractional method of liability calculation for nonresident

taxpayers has been repealed or superceded.