New Jersey § 54a:7-1
Full text of New Jersey New Jersey Statutes § 54a:7-1, with citation guidance and answers to common questions.
§ 54a:7-1.
(a) General.--From and after September 1, 1976, every employer maintaining an office
or transacting business within this State and making payment of any wages subject
to New Jersey personal income tax or making payment of any remuneration for employment
subject to contribution under the New Jersey “unemployment compensation law” pursuant
to R.S.43:21-1 et seq. that is subject to New Jersey personal income tax to a resident or nonresident individual
shall deduct and withhold from such wages for each payroll period a tax computed in
such manner as to result, so far as practicable, in withholding from the employee's
wages during each calendar year an amount substantially equivalent to the tax reasonably
estimated to be due resulting from the inclusion in the employee's New Jersey income
of his wages received during such calendar year. The method of determining the amount to be withheld shall be prescribed by regulations
of the director, with due regard to the withholding exemptions of the employee. (b) Withholding exemptions.--For purposes of this section: An employee shall be entitled to the equivalent of the same number of New Jersey withholding
exemptions as the number of withholding exemptions to which he is entitled for Federal
income tax withholding purposes. An employer may rely upon the number of Federal withholding exemptions claimed by
the employee. (c) The payor of New Jersey gambling winnings shall withhold New Jersey gross income
tax on those winnings at a rate of 3% in all instances where the payor is required
to withhold for federal income tax purposes under subsection (q) of section 3402 of the federal Internal Revenue Code of 1986 ( 26 U.S.C. s.3402 ), as amended, except that this subsection shall not apply to the New Jersey State
Lottery , except if winnings paid by the New Jersey State Lottery are included in gross income
pursuant to N.J.S.54A:6-11 . The rate of withholding for gambling winnings paid by the New Jersey State Lottery
shall be determined by the director .
Frequently Asked Questions About New Jersey § 54a:7-1
What does New Jersey Statutes § 54a:7-1 cover?
Section 54a:7-1 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:7-1?
A common citation format is "New Jersey Statutes § 54a:7-1" (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:7-1 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.