codes.findlaw.com Open in urlscan Pro
104.17.77.186  Public Scan

Submitted URL: https://email.btcpa.net/e3t/Ctc/UA+113/c-0DH04/VVWKFq3wSdjSW38Q4p_2Pzfk3W46ZLVZ5dfkJRN4Rsyfx5nR32W69t95C6lZ3nsW3CGjJr6yw...
Effective URL: https://codes.findlaw.com/nj/title-54-taxation/nj-st-sect-54-32b-8-56/?utm_campaign=Email%20marketing%20SALT&utm_medium=em...
Submission: On April 23 via api from US — Scanned from DE

Form analysis 8 forms found in the DOM

GET https://lawyers.findlaw.com/lawyer/lawyer_dir/search/jsp/stdSearch_process.jsp

<form class="fl-header-search__form fl-header-search__form--find-a-lawyer" method="get" action="https://lawyers.findlaw.com/lawyer/lawyer_dir/search/jsp/stdSearch_process.jsp">
  <div id="fl-header-search__lawyer-search-instructions" class="screen-reader-text">Begin typing to search, use arrow keys to navigate, use enter to select</div>
  <div class="fl-header-search__input-group">
    <label class="fl-header-search__input-label" for="fl-header-search__input--legal-issue">My legal issue</label>
    <input id="fl-header-search__input--legal-issue" class="fl-header-search__input fl-header-search__input--legal-issue" name="keyword" type="search" data-target="fl-header-search__autocomplete--legal-issue" data-title=".search-title" placeholder=""
      maxlength="255" autocomplete="off" aria-autocomplete="both" aria-controls="fl-header-search__autocomplete--legal-issue" aria-haspopup="listbox" aria-expanded="false" aria-describedby="fl-header-search__lawyer-search-instructions"
      role="combobox">
    <button class="fl-header-search__clear-input-button" type="button" aria-label="Clear input">
      <i class="fa fa-times-circle" aria-hidden="true"></i>
    </button>
    <div id="fl-header-search__autocomplete--legal-issue" class="fl-header-search__autocomplete legal-issue-input-dropdown">
      <ul class="legal-issue-input-dropdown__list legal-issue-input-dropdown__list--results" role="listbox"></ul>
      <div class="legal-issue-input-dropdown__separator">More Options</div>
      <ul class="legal-issue-input-dropdown__list legal-issue-input-dropdown__list--more-options" role="listbox">
        <li class="legal-issue-input-dropdown__list-item" role="option">
          <a href="https://lawyers.findlaw.com/lawyer/lawyer_dir/search/jsp/name_search.jsp">Name Search</a>
        </li>
        <li class="legal-issue-input-dropdown__list-item" role="option">
          <a href="https://lawyers.findlaw.com/legal-issues/">Browse Legal Issues</a>
        </li>
        <li class="legal-issue-input-dropdown__list-item" role="option">
          <a href="https://lawyers.findlaw.com/profile/profiles/lawfirm/a/1.html">Browse Law Firms</a>
        </li>
        <li class="legal-issue-input-dropdown__list-item" role="option">
          <a href="https://lawyers.findlaw.com/lawyer/help.jsp">Support</a>
        </li>
      </ul>
    </div>
  </div>
  <div class="fl-header-search__input-group fl-header-search__input-group--last-class">
    <label class="fl-header-search__input-label" for="fl-header-search__input--i-need-help">I need help near <span class="fl-header-search__input-label-thin-text">(city, ZIP code or country)</span></label>
    <input id="fl-header-search__input--i-need-help" class="fl-header-search__input fl-header-search__input--i-need-help pac-target-input" name="location" autocomplete="off" type="text" placeholder="" maxlength="255" aria-autocomplete="both"
      aria-controls="location_autocomplete" aria-haspopup="listbox" aria-expanded="false" aria-describedby="fl-header-search__lawyer-search-instructions" role="combobox">
    <button class="fl-header-search__clear-input-button" type="button" aria-label="Clear input">
      <i class="fa fa-times-circle" aria-hidden="true"></i>
    </button>
  </div>
  <input type="hidden" name="stype" value="BY_ADDR_OR_ZIP">
  <input type="hidden" name="previousKeyword">
  <input type="hidden" name="previousLocation">
  <div class="fl-header-search__error-label" role="alert">
    <i class="fl-header-search__error-label-icon fa fa-exclamation-circle"></i>
    <span class="fl-header-search__error-label-text">Enter either your legal issue or location to continue</span>
  </div>
  <button type="submit" class="fl-header-search__form-submit">
    <span class="fl-header-search__form-submit-text">Find a Lawyer</span>
    <i class="fl-header-search__form-submit-icon fa fa-angle-right" aria-hidden="true"></i>
  </button>
  <div class="fl-header-search__error-label  fl-header-search__error-label--desktop" role="alert">
    <i class="fl-header-search__error-label-icon fa fa-exclamation-circle"></i>
    <span class="fl-header-search__error-label-text">Enter either your legal issue or location to continue</span>
  </div>
</form>

<form id="fl-header-search__form--search-legal-topic" class="fl-header-search__form fl-header-search__form--search-legal-topic">
  <div class="fl-header-search__input-group fl-header-search__input-group--last-class">
    <label class="fl-header-search__input-label" for="fl-header-search__input--legal-topic">Search by legal topic</label>
    <input id="fl-header-search__input--legal-topic" class="fl-header-search__input fl-header-search__input--legal-topic" name="entry" type="search" maxlength="50" autocomplete="off" placeholder="Search legal topics" aria-label="search">
    <button class="fl-header-search__clear-input-button" type="button" aria-label="Clear input">
      <i class="fa fa-times-circle" aria-hidden="true"></i>
    </button>
  </div>
  <div class="fl-header-search__error-label" role="alert">
    <i class="fl-header-search__error-label-icon fa fa-exclamation-circle"></i>
    <span class="fl-header-search__error-label-text">Enter legal topic</span>
  </div>
  <button type="submit" class="fl-header-search__form-submit">
    <span class="fl-header-search__form-submit-text">Get the information</span>
    <i class="fl-header-search__form-submit-icon fa fa-angle-right" aria-hidden="true"></i>
  </button>
  <div class="fl-header-search__error-label  fl-header-search__error-label--desktop" role="alert">
    <i class="fl-header-search__error-label-icon fa fa-exclamation-circle"></i>
    <span class="fl-header-search__error-label-text">Enter legal topic</span>
  </div>
</form>

https://caselaw.findlaw.com/search.html

<form class="tabbed-search-module__tabpanel-form tabbed-search-module__tabpanel-form--cases" action="https://caselaw.findlaw.com/search.html">
  <div class="tabbed-search-module__input-group">
    <label for="tabbed-search-module__input--cases-court" class="tabbed-search-module__input-group-label">Court</label>
    <select id="tabbed-search-module__input--cases-court" class="tabbed-search-module__input tabbed-search-module__input--cases-court" name="court">
      <option value="">Court</option>
      <option value="us-supreme-court">United States Supreme Court</option>
      <option value="us-1st-circuit">1st Circuit Court of Appeals</option>
      <option value="us-2nd-circuit">2nd Circuit Court of Appeals</option>
      <option value="us-3rd-circuit">3rd Circuit Court of Appeals</option>
      <option value="us-4th-circuit">4th Circuit Court of Appeals</option>
      <option value="us-5th-circuit">5th Circuit Court of Appeals</option>
      <option value="us-6th-circuit">6th Circuit Court of Appeals</option>
      <option value="us-7th-circuit">7th Circuit Court of Appeals</option>
      <option value="us-8th-circuit">8th Circuit Court of Appeals</option>
      <option value="us-9th-circuit">9th Circuit Court of Appeals</option>
      <option value="us-10th-circuit">10th Circuit Court of Appeals</option>
      <option value="us-11th-circuit">11th Circuit Court of Appeals</option>
      <option value="us-dc-circuit">D.C. Circuit Court of Appeals</option>
      <option value="us-federal-circuit">Federal Circuit Court of Appeals</option>
      <option value="ca-supreme-court">California Supreme Court</option>
      <option value="ca-court-of-appeal">California Court of Appeals</option>
      <option value="ny-court-of-appeals">New York Court of Appeals</option>
      <option value="tx-supreme-court">Texas Supreme Court</option>
      <option value="tx-court-of-criminal-appeals">Texas Court of Criminal Appeals</option>
      <option value="il-supreme-court">Illinois Supreme Court</option>
      <option value="il-court-of-appeals">Illinois Court of Appeals</option>
      <option value="fl-supreme-court">Florida Supreme Court</option>
      <option value="de-supreme-court">Delaware Supreme Court</option>
    </select>
    <div class="tabbed-search-module__input-select-icon">
      <i class="fa fa-caret-down" aria-hidden="true"></i>
    </div>
  </div>
  <div class="tabbed-search-module__input-group tabbed-search-module__input-group--last-class">
    <label for="tabbed-search-module__input--cases-party-name" class="tabbed-search-module__input-group-label tabbed-search-module__input-group-label--no-required">Party name</label>
    <input id="tabbed-search-module__input--cases-party-name" class="tabbed-search-module__input" name="text">
    <input type="hidden" name="search_type" value="party">
    <button class="tabbed-search-module__input-clear" type="button" aria-label="Clear party name text">
      <i class="fa fa-times-circle" aria-hidden="true"></i>
    </button>
  </div>
  <div class="tabbed-search-module__error-label" role="alert">
    <i class="tabbed-search-module__error-label-icon fa fa-exclamation-circle" aria-hidden="true"></i>
    <span class="tabbed-search-module__error-label-text">Enter court</span>
  </div>
  <button type="submit" class="tabbed-search-module__tabpanel-form-submit">
    <span class="tabbed-search-module__tabpanel-form-submit-text">View results</span>
    <i class="tabbed-search-module__tabpanel-form-submit-icon fa fa-angle-right" aria-hidden="true"></i>
  </button>
  <div class="tabbed-search-module__error-label tabbed-search-module__error-label--desktop" role="alert">
    <i class="tabbed-search-module__error-label-icon fa fa-exclamation-circle" aria-hidden="true"></i>
    <span class="tabbed-search-module__error-label-text">Enter court</span>
  </div>
</form>

<form id="tabbed-search-module__tabpanel-form--codes" class="tabbed-search-module__tabpanel-form tabbed-search-module__tabpanel-form--single-input tabbed-search-module__tabpanel-form--codes">
  <div class="tabbed-search-module__input-group tabbed-search-module__input-group--last-class">
    <label for="tabbed-search-module__input--codes-keyword-or-citation" class="tabbed-search-module__input-group-label">Keyword or Citation</label>
    <input id="tabbed-search-module__input--codes-keyword-or-citation" class="tabbed-search-module__input search-input" maxlength="50" placeholder="Enter Keyword or Citation" type="text" autocomplete="off" aria-autocomplete="list">
    <input type="hidden" data-facet-name="Category" data-facet="Codes">
    <button class="tabbed-search-module__input-clear" type="button" aria-label="Clear party name text">
      <i class="fa fa-times-circle" aria-hidden="true"></i>
    </button>
  </div>
  <div class="tabbed-search-module__error-label" role="alert">
    <i class="tabbed-search-module__error-label-icon fa fa-exclamation-circle" aria-hidden="true"></i>
    <span class="tabbed-search-module__error-label-text">Enter keyword or citation</span>
  </div>
  <button type="submit" class="tabbed-search-module__tabpanel-form-submit">
    <span class="tabbed-search-module__tabpanel-form-submit-text">View results</span>
    <i class="tabbed-search-module__tabpanel-form-submit-icon fa fa-angle-right" aria-hidden="true"></i>
  </button>
  <div class="tabbed-search-module__error-label tabbed-search-module__error-label--desktop" role="alert">
    <i class="tabbed-search-module__error-label-icon fa fa-exclamation-circle" aria-hidden="true"></i>
    <span class="tabbed-search-module__error-label-text">Enter keyword or citation</span>
  </div>
</form>

<form id="tabbed-search-module__tabpanel-form--articles" class="tabbed-search-module__tabpanel-form tabbed-search-module__tabpanel-form--articles">
  <div class="tabbed-search-module__input-group">
    <label for="tabbed-search-module__input--articles-type" class="tabbed-search-module__input-group-label tabbed-search-module__input-group-label--no-required">Article type</label>
    <select id="tabbed-search-module__input--articles-type" class="tabbed-search-module__input tabbed-search-module__input--articles-type">
      <option value="">Article Type</option>
      <option value="Corporate"> Law Firm Articles </option>
      <option value="Legal Tech"> Law Technology Articles </option>
      <option value="Law Practice"> Law Practice Articles </option>
    </select>
    <div class="tabbed-search-module__input-select-icon">
      <i class="fa fa-caret-down" aria-hidden="true"></i>
    </div>
  </div>
  <div class="tabbed-search-module__input-group tabbed-search-module__input-group--last-class">
    <label for="tabbed-search-module__input--articles-keyword" class="tabbed-search-module__input-group-label">Keyword</label>
    <input id="tabbed-search-module__input--articles-keyword" class="tabbed-search-module__input tabbed-search-module__input--articles-keyword keyword-search" type="text" placeholder="Keyword" autocomplete="off" aria-autocomplete="list">
    <button class="tabbed-search-module__input-clear" type="button" aria-label="Clear party name text">
      <i class="fa fa-times-circle" aria-hidden="true"></i>
    </button>
  </div>
  <div class="tabbed-search-module__error-label" role="alert">
    <i class="tabbed-search-module__error-label-icon fa fa-exclamation-circle" aria-hidden="true"></i>
    <span class="tabbed-search-module__error-label-text">Enter keyword</span>
  </div>
  <button type="submit" class="tabbed-search-module__tabpanel-form-submit">
    <span class="tabbed-search-module__tabpanel-form-submit-text">View results</span>
    <i class="tabbed-search-module__tabpanel-form-submit-icon fa fa-angle-right" aria-hidden="true"></i>
  </button>
  <div class="tabbed-search-module__error-label tabbed-search-module__error-label--desktop" role="alert">
    <i class="tabbed-search-module__error-label-icon fa fa-exclamation-circle" aria-hidden="true"></i>
    <span class="tabbed-search-module__error-label-text">Enter keyword</span>
  </div>
</form>

<form class="was-this-helpful__feedback-form">
  <p class="was-this-helpful__feedback-form-title"></p>
  <div class="was-this-helpful__feedback was-this-helpful__feedback--positive">
    <div class="was-this-helpful__radio-container">
      <input id="was-this-helpful__radio-button--understandable" class="was-this-helpful__radio-button" type="radio" name="positive-feedback" value="Easy to understand">
      <label class="was-this-helpful__radio-label" for="was-this-helpful__radio-button--understandable">Easy to understand</label>
    </div>
    <div class="was-this-helpful__radio-container">
      <input id="was-this-helpful__radio-button--solved-problem" class="was-this-helpful__radio-button" type="radio" name="positive-feedback" value="Solved my problem">
      <label class="was-this-helpful__radio-label" for="was-this-helpful__radio-button--solved-problem">Solved my problem</label>
    </div>
    <div class="was-this-helpful__radio-container">
      <input id="was-this-helpful__radio-button--other" class="was-this-helpful__radio-button" type="radio" name="positive-feedback" value="Other">
      <label class="was-this-helpful__radio-label" for="was-this-helpful__radio-button--other">Other</label>
    </div>
  </div>
  <div class="was-this-helpful__feedback was-this-helpful__feedback--negative">
    <div class="was-this-helpful__radio-container">
      <input id="was-this-helpful__radio-button--missing-info" class="was-this-helpful__radio-button" type="radio" name="negative-feedback" value="Missing Information">
      <label class="was-this-helpful__radio-label" for="was-this-helpful__radio-button--missing-info">Missing the information I need</label>
    </div>
    <div class="was-this-helpful__radio-container">
      <input id="was-this-helpful__radio-button--complicated" class="was-this-helpful__radio-button" type="radio" name="negative-feedback" value="Too complicated">
      <label class="was-this-helpful__radio-label" for="was-this-helpful__radio-button--complicated">Too complicated / too many steps</label>
    </div>
    <div class="was-this-helpful__radio-container">
      <input id="was-this-helpful__radio-button--dated" class="was-this-helpful__radio-button" type="radio" name="negative-feedback" value="Out of date">
      <label class="was-this-helpful__radio-label" for="was-this-helpful__radio-button--dated">Out of date</label>
    </div>
    <div class="was-this-helpful__radio-container">
      <input id="was-this-helpful__radio-button--negative-other" class="was-this-helpful__radio-button" type="radio" name="negative-feedback" value="Other">
      <label class="was-this-helpful__radio-label" for="was-this-helpful__radio-button--negative-other">Other</label>
    </div>
  </div>
  <div class="was-this-helpful__form-buttons-container">
    <button class="was-this-helpful__feedback-button was-this-helpful__feedback-button--positive at-feedback-submit" type="submit" disabled="">
      <span class="was-this-helpful__feedback-button-text">Submit</span>
      <i class="was-this-helpful__feedback-button-icon fa fa-angle-right" aria-hidden="true"></i>
    </button>
    <button class="was-this-helpful__feedback-button was-this-helpful__feedback-button--cancel" type="reset">
      <span class="was-this-helpful__feedback-button-text">Cancel</span>
      <i class="was-this-helpful__feedback-button-icon fa fa-times-circle" aria-hidden="true"></i>
    </button>
  </div>
</form>

GET https://lawyers.findlaw.com/lawyer/lawyer_dir/search/jsp/stdSearch_process.jsp

<form class="lawyer-search__form" method="get" action="https://lawyers.findlaw.com/lawyer/lawyer_dir/search/jsp/stdSearch_process.jsp">
  <div class="lawyer-search__input-group lawyer-search__input-group--legal-issue">
    <label class="lawyer-search__input-label" for="lawyer-search__input--legal-issue-0">Legal issue</label>
    <input class="lawyer-search__input" name="keyword" type="search" data-title=".search-title" placeholder="" maxlength="255" autocomplete="off" aria-autocomplete="both" aria-haspopup="listbox" aria-expanded="false" role="combobox"
      id="lawyer-search__input--legal-issue-0" data-target="lawyer-search__autocomplete--legal-issue-0" aria-controls="lawyer-search__autocomplete--legal-issue-0">
    <button class="lawyer-search__input-clear" type="button" aria-label="Clear input">
      <i class="fa fa-times-circle" aria-hidden="true"></i>
    </button>
    <div class="lawyer-search__autocomplete legal-issue-input-dropdown" id="lawyer-search__autocomplete--legal-issue-0">
      <ul class="legal-issue-input-dropdown__list legal-issue-input-dropdown__list--results" role="listbox"></ul>
      <div class="legal-issue-input-dropdown__separator">More Options</div>
      <ul class="legal-issue-input-dropdown__list legal-issue-input-dropdown__list--more-options" role="listbox">
        <li class="legal-issue-input-dropdown__list-item" role="option">
          <a href="https://lawyers.findlaw.com/lawyer/lawyer_dir/search/jsp/name_search.jsp">Name Search</a>
        </li>
        <li class="legal-issue-input-dropdown__list-item" role="option">
          <a href="https://lawyers.findlaw.com/legal-issues/">Browse Legal Issues</a>
        </li>
        <li class="legal-issue-input-dropdown__list-item" role="option">
          <a href="https://lawyers.findlaw.com/profile/profiles/lawfirm/a/1.html">Browse Law Firms</a>
        </li>
        <li class="legal-issue-input-dropdown__list-item" role="option">
          <a href="https://lawyers.findlaw.com/lawyer/help.jsp">Support</a>
        </li>
      </ul>
    </div>
  </div>
  <div class="lawyer-search__input-group lawyer-search__input-group--i-need-help lawyer-search__input-group--last-class">
    <label class="lawyer-search__input-label" for="lawyer-search__input--i-need-help-0">I need help near <span class="lawyer-search__input-label-thin-text">(city, ZIP code or country)</span></label>
    <input class="lawyer-search__input pac-target-input" name="location" autocomplete="off" type="text" placeholder="" maxlength="255" aria-autocomplete="both" aria-controls="location_autocomplete" aria-haspopup="listbox" aria-expanded="false"
      role="combobox" id="lawyer-search__input--i-need-help-0">
    <button class="lawyer-search__input-clear" type="button" aria-label="Clear input">
      <i class="fa fa-times-circle" aria-hidden="true"></i>
    </button>
  </div>
  <div class="lawyer-search__error-label" role="alert">
    <i class="lawyer-search__error-label-icon fa fa-exclamation-circle" aria-hidden="true"></i>
    <span class="lawyer-search__error-label-text">Enter either your legal issue or location to continue</span>
  </div>
  <input type="hidden" name="stype" value="BY_ADDR_OR_ZIP">
  <input type="hidden" name="previousKeyword">
  <input type="hidden" name="previousLocation">
  <button class="lawyer-search__form-button fl-button fl-button--nowrap" type="submit">
    <span class="fl-button__text">Find a lawyer</span>
    <i class="fl-button__icon fa fa-angle-right"></i>
  </button>
  <div class="lawyer-search__error-label lawyer-search__error-label--desktop" role="alert">
    <i class="lawyer-search__error-label-icon fa fa-exclamation-circle" aria-hidden="true"></i>
    <span class="lawyer-search__error-label-text">Enter either your legal issue or location to continue</span>
  </div>
</form>

<form id="fl-footer-info__subscribe-form" class="fl-footer-info__subscribe-form">
  <input type="hidden" name="distributionList" value="lp">
  <label for="fl-footer-info__email">ENTER YOUR EMAIL ADDRESS</label>
  <div class="fl-footer-info__email-box">
    <input id="fl-footer-info__email" class="fl-footer-info__email" autocomplete="email" name="email" aria-describedby="fl-footer-info__error-message">
    <button class="fl-footer-info__subscribe-submit" type="submit" aria-label="Submit">
      <i class="fl-footer-info__submit-icon fa fa-chevron-right" aria-hidden="true"></i>
      <i class="fl-footer-info__loading-icon fa fa-refresh fa-spin" aria-hidden="true"></i>
    </button>
    <p class="fl-footer-info__success-message" role="status">Thank you for subscribing!</p>
    <p id="fl-footer-info__error-message" class="fl-footer-info__error-message" role="status"></p>
  </div>
  <div id="fl-footer-info__recaptcha" class="fl-footer-info__recaptcha" data-sitekey="6Le_xqsUAAAAAGB49ROuHtkE9yN9Nt0w_fGyfs4e" data-size="invisible"></div>
</form>

Text Content

Skip to main content Skip to AI Virtual Agent
Find a Lawyer
   

 * Find a Lawyer

 * Legal Forms & Services
   
   Legal Forms & Services
   
   * Estate Planning
   
   * Business Formation
   
   * View All Legal Forms
   
   * Already have an account?
     
     Sign in to My Account

 * Learn About the Law
   
   Learn About the Law
   
    * Explore Legal Topics
      
       * Accidents & Injuries
       * Bankruptcy
       * Car Accidents
       * Child Custody
       * Criminal Law
       * Divorce
       * DUI
       * Employment Law
       * Estate Planning
       * Family Law
       * Malpractice
       * Probate
       * Real Estate Law
       * Small Business
       * Social Security
       * Tax Law
       * Traffic Law
       * Workers' Comp
      
      View All Legal Topics
   
    * Search Laws by State
      
       * Arizona
       * California
       * Colorado
       * Florida
       * Georgia
       * Illinois
       * Maryland
       * Massachusetts
       * Michigan
       * New Jersey
       * New York
       * North Carolina
       * Ohio
       * Pennsylvania
       * Tennessee
       * Texas
       * Virginia
       * Washington
      
      View All Laws by State
   
    * Search Case Law
      
       * U.S. Supreme Court
       * First Circuit
       * Second Circuit
       * Third Circuit
       * Fourth Circuit
       * Fifth Circuit
       * Sixth Circuit
       * Seventh Circuit
       * Eighth Circuit
       * Ninth Circuit
       * Tenth Circuit
       * Eleventh Circuit
       * D.C. Circuit
       * State Courts
      
      View All Case Law
   
    * Search U.S. Codes
      
       * United States Code (USC)
       * Code of Federal Regulations (CFR)
       * U.S. Constitution
       * California Code
       * Delaware Code
       * Florida Code
       * Illinois Code
       * New York Code
       * Texas Code
      
      View All State and Federal Codes
   
    * Explore Legal Topics
   
    * Search Laws by State
   
    * Search Case Law
   
    * Search U.S. Codes
   
    * Accidents & Injuries
    * Bankruptcy
    * Car Accidents
    * Child Custody
    * Criminal Law
    * Divorce
    * DUI
    * Employment Law
    * Estate Planning
    * Family Law
    * Malpractice
    * Probate
    * Real Estate Law
    * Small Business
    * Social Security
    * Tax Law
    * Traffic Law
    * Workers' Comp
   
   View All Legal Topics
   
    * Arizona
    * California
    * Colorado
    * Florida
    * Georgia
    * Illinois
    * Maryland
    * Massachusetts
    * Michigan
    * New Jersey
    * New York
    * North Carolina
    * Ohio
    * Pennsylvania
    * Tennessee
    * Texas
    * Virginia
    * Washington
   
   View All Laws by State
   
    * U.S. Supreme Court
    * First Circuit
    * Second Circuit
    * Third Circuit
    * Fourth Circuit
    * Fifth Circuit
    * Sixth Circuit
    * Seventh Circuit
    * Eighth Circuit
    * Ninth Circuit
    * Tenth Circuit
    * Eleventh Circuit
    * D.C. Circuit
    * State Courts
   
   View All Case Law
   
    * United States Code (USC)
    * Code of Federal Regulations (CFR)
    * U.S. Constitution
    * California Code
    * Delaware Code
    * Florida Code
    * Illinois Code
    * New York Code
    * Texas Code
   
   View All State and Federal Codes

 * Legal Professionals
   
   Legal Professionals
   
   * Legal Professional Resources
   
   * Law Firm Marketing

 * Blogs

Find a Lawyer Search Legal Topics
Begin typing to search, use arrow keys to navigate, use enter to select
My legal issue
More Options
 * Name Search
 * Browse Legal Issues
 * Browse Law Firms
 * Support

I need help near (city, ZIP code or country)
Enter either your legal issue or location to continue
Find a Lawyer
Enter either your legal issue or location to continue
Search by legal topic
Enter legal topic
Get the information
Enter legal topic

U.S. Federal and State Cases, Codes, and Articles

Select a tab to search United States Cases, Codes, or Articles

Cases Codes Articles

Search for cases

Indicates required field

Court Court United States Supreme Court 1st Circuit Court of Appeals 2nd Circuit
Court of Appeals 3rd Circuit Court of Appeals 4th Circuit Court of Appeals 5th
Circuit Court of Appeals 6th Circuit Court of Appeals 7th Circuit Court of
Appeals 8th Circuit Court of Appeals 9th Circuit Court of Appeals 10th Circuit
Court of Appeals 11th Circuit Court of Appeals D.C. Circuit Court of Appeals
Federal Circuit Court of Appeals California Supreme Court California Court of
Appeals New York Court of Appeals Texas Supreme Court Texas Court of Criminal
Appeals Illinois Supreme Court Illinois Court of Appeals Florida Supreme Court
Delaware Supreme Court

Party name
Enter court
View results
Enter court

Search by keyword or citation

Indicates required field

Keyword or Citation
Enter keyword or citation
View results
Enter keyword or citation

Search blogs, article pages, and cases and codes

Indicates required field

Article type Article Type Law Firm Articles Law Technology Articles Law Practice
Articles

Keyword
Enter keyword
View results
Enter keyword
 1. FindLaw /
 2. Codes /
 3. New Jersey /
 4. Title 54. Taxation /
 5. 54 § 32B-8.56


NEW JERSEY STATUTES TITLE 54. TAXATION 54 § 32B-8.56

Current as of February 19, 2021 | Updated by FindLaw Staff

Receipts from sales of prewritten software delivered electronically and used
directly and exclusively in the conduct of the purchaser's business, trade or
occupation are exempt from the tax imposed under the “Sales and Use Tax Act”,
P.L.1966, c. 30 (C.54:32B-1 et seq.).  The exemption provided by this section
shall not apply to receipts from sales of prewritten software delivered by a
load and leave method.

“Computer” means an electronic device that accepts information in digital or
similar form and manipulates it for a result based on a sequence of
instructions.

“Computer software” means a set of coded instruction designed to cause a
computer or automatic data processing equipment to perform a task.

“Delivered electronically” means delivered to the purchaser by means other than
tangible storage media.

“Electronic” means relating to technology having electrical, digital magnetic,
wireless, optical, electromagnetic, or similar capabilities.

“Load and leave” means delivery to the purchaser by the use of a tangible
storage medium where the tangible storage medium is not physically transferred
to the purchaser.

“Prewritten computer software” means computer software, including prewritten
upgrades, which is not designed and developed by the author or other creator to
the specifications of a specific purchaser.  The combining of two or more
prewritten computer software programs or prewritten portions thereof shall not
cause the combination to be other than prewritten computer software.
 “Prewritten computer software” includes software designed and developed by the
author or other creator to the specifications of a specific purchaser when it is
sold to a person other than such purchaser.  If a person modifies or enhances
computer software of which that person is not the author or creator, the person
shall be deemed to be the author or creator only of such person's modifications
or enhancements.  Prewritten software or a prewritten portion thereof that is
modified or enhanced to any degree, where such modification or enhancement is
designed and developed to the specifications of a specific purchaser, shall
remain prewritten software;  provided, however, that if there is a reasonable,
separately stated charge or an invoice or other statement of the price given to
the purchaser for such modification or enhancement, such modification or
enhancement shall not constitute pre-written computer software.

Back to chapter list
Previous part of code Next part of code
Back to chapter list
Copy

Cite this article: FindLaw.com - New Jersey Statutes Title 54. Taxation 54 §
32B-8.56 - last updated February 19, 2021 |
https://codes.findlaw.com/nj/title-54-taxation/nj-st-sect-54-32b-8-56/

Read this complete New Jersey Statutes Title 54. Taxation 54 § 32B-8.56 on
Westlaw



FindLaw Codes may not reflect the most recent version of the law in your
jurisdiction. Please verify the status of the code you are researching with the
state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful? Yes No

Easy to understand
Solved my problem
Other
Missing the information I need
Too complicated / too many steps
Out of date
Other
Submit Cancel




WELCOME TO FINDLAW'S CASES & CODES

A free source of state and federal court opinions, state laws, and the United
States Code. For more information about the legal concepts addressed by these
cases and statutes, visit FindLaw's Learn About the Law.

Go to Learn About the Law


LATEST BLOG POSTS

 * Georgia Republicans' Redrawn Map Now Allowed, Raises Concerns for Other
   Minorities
 * Epstein Court Document Unsealed ... Social Media Can Relax Now, Right?
 * What’s Going on With Jonathan Majors?
 * Is Estate Planning One of Your New Year's Resolutions? Nine Questions to Get
   You Started


FOR LEGAL PROFESSIONALS

 * Practice Management
 * Corporate Counsel
 * Legal Technology
 * Law Students


LEARN ABOUT THE LAW

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to
help you understand your options. And if you’re ready to hire an attorney, find
one in your area who can help.

Go to Learn About the Law



NEED TO FIND AN ATTORNEY?

Search our directory by legal issue

Enter information in one or both fields (Required)

Legal issue
More Options
 * Name Search
 * Browse Legal Issues
 * Browse Law Firms
 * Support

I need help near (city, ZIP code or country)
Enter either your legal issue or location to continue
Find a lawyer
Enter either your legal issue or location to continue
Copied to clipboard
Back to Top
Questions?

At FindLaw.com, we pride ourselves on being the number one source of free legal
information and resources on the web. Contact us.

Stay up-to-date with how the law affects your life.

Sign up for our consumer newsletter.

ENTER YOUR EMAIL ADDRESS

Thank you for subscribing!




FOLLOW US:

ABOUT US
 * Our Team
 * Accessibility
 * Contact Us

FIND A LAWYER
 * By Location
 * By Legal Issue
 * By Lawyer Profiles
 * By Name

SELF-HELP RESOURCES
 * Legal Forms & Services

LEGAL RESEARCH
 * Learn About the Law
 * State Laws
 * U.S. Caselaw
 * U.S. Codes

LEGAL NETWORK

FindLaw.com Free, trusted legal information for consumers and legal
professionals

SuperLawyers.com Directory of U.S. attorneys with the exclusive Super Lawyers
rating

Abogado.com The #1 Spanish-language legal website for consumers

LawInfo.com Nationwide attorney directory and legal consumer resources

Copyright © 2024, Thomson Reuters. All rights reserved.

Terms Privacy Disclaimer Cookies Do Not Sell My Information