New Jersey § 54a:8-2
Full text of New Jersey New Jersey Statutes § 54a:8-2, with citation guidance and answers to common questions.
§ 54a:8-2.
(a) General.--The director may promulgate uniform tax tables for individual taxpayers
for any taxable year. An individual may elect to use or not to use any such tax table for which he is
eligible. (b) Preparation of tax tables.--Tax tables promulgated hereunder shall be based either
upon (i) the individual's New Jersey income, or (ii) the individual's taxable income. In computing such tables, the director shall make allowance for the deductions and
personal exemptions allowed under this act. In either case the director shall by regulation prescribe the conditions of eligibility
for the use of a tax table. In no case shall the amount of tax calculated by use of a tax table deviate by more
than $5.00 from the amount otherwise due under section 54A:2-1 .
Frequently Asked Questions About New Jersey § 54a:8-2
What does New Jersey Statutes § 54a:8-2 cover?
Section 54a:8-2 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:8-2?
A common citation format is "New Jersey Statutes § 54a:8-2" (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:8-2 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.