New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 35 - NEW JERSEY GROSS INCOME TAX
Subchapter 7 - WITHHOLDING AND REPORTING OF TAX
Section 18:35-7.7 - Filing of withholding returns by professional athletic teams
Universal Citation: NJ Admin Code 18:35-7.7
Current through Register Vol. 56, No. 18, September 16, 2024
Any professional athletic team (as defined by 18:35-5.1(b)1) which pays compensation to a resident or nonresident individual for services rendered to the team within New Jersey shall be deemed to be an employer and shall be required to withhold New Jersey gross income tax from that portion of the compensation attributable to duty days spent in New Jersey, as defined in 18:35-5.1(b)3.
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