New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION
Subchapter 2 - NATURE OF AND QUALIFICATIONS FOR DEDUCTION
- Section 18:14-2.1 - Eligibility of persons of the age of 65 or more years, or less than 65 years of age who are permanently and totally disabled or who are surviving spouses/civil union partners of the age of 55 or more years; general prerequisites for deduction eligibility
- Section 18:14-2.2 - Filing by claimants of statement of income limits and eligibility information
- Section 18:14-2.3 - Proofs of age for senior citizens or of total and permanent disability for disabled persons, or of survivorship for widows, widowers, and surviving civil union partners
- Section 18:14-2.4 - Proof of citizenship
- Section 18:14-2.5 - Legal domicile of claimant must be in New Jersey
- Section 18:14-2.6 - Proof of ownership; beneficial interest; partnership or fiduciary ownership; cooperative or mutual housing ownership interest
- Section 18:14-2.7 - Proof of tax year income; post-tax year anticipated income statement
- Section 18:14-2.8 - Deduction in addition to veteran's deduction; homestead benefit program
- Section 18:14-2.9 - Reserved
- Section 18:14-2.10 - Reserved
- Section 18:14-2.11 - Reserved
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