New Jersey § 54a:5-6
Full text of New Jersey New Jersey Statutes § 54a:5-6, with citation guidance and answers to common questions.
§ 54a:5-6.
(a) Separate return. If the income of husband or wife who are both nonresidents of this State and are
subject to tax under this act is determined on a separately filed return, their incomes
from sources within this State shall be separately determined. (b) One spouse a nonresident. If either husband or wife is a nonresident and the other a resident, separate taxes
shall be determined on their separate incomes on such forms as the director shall
prescribe, unless both elect to determine their joint income as if both were residents
in which event their tax liabilities shall be joint and several. (c) The filing requirements for nonresidents shall be governed by the provisions of section 54A:8-3.1 except with respect to the conditions set forth in subsection (b) of this section.
Frequently Asked Questions About New Jersey § 54a:5-6
What does New Jersey Statutes § 54a:5-6 cover?
Section 54a:5-6 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 54a:5-6?
A common citation format is "New Jersey Statutes § 54a:5-6" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 54a:5-6 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.