# N.J. Stat. § 54A:8-2: Optional tax tables

> New Jersey · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C8_S8-2

## Section

- **Citation:** N.J. Stat. § 54A:8-2
- **Heading:** Optional tax tables
- **Jurisdiction:** New Jersey
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NJ Code / Title 54A / Chapter 8 / Section 8-2

## Text

(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. L.1976, c. 47, s. 54A:8-2, eff. July 8, 1976, operative Aug. 30, 1976.

## Nearby sections

- [N.J. Stat. § 54A:8-1 Payment of tax; returns; extension of time.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C8_S8-1.md)
- [N.J. Stat. § 54A:8-2 Optional tax tables](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C8_S8-2.md)
- [N.J. Stat. § 54A:8-3 Accounting periods and methods](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C8_S8-3.md)
- [N.J. Stat. § 54A:8-3.1 Persons required to file](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C8_S8-3.1.md)
- [N.J. Stat. § 54A:8-4 Declarations of estimated tax.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C8_S8-4.md)
- [N.J. Stat. § 54A:8-5 Payments of estimated tax](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C8_S8-5.md)
- [N.J. Stat. § 54A:8-6 Requirements concerning returns, notices, records and statements.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C8_S8-6.md)
- [N.J. Stat. § 54A:8-6.1 Certain tax preparers required to use electronic methods for filing.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C8_S8-6.1.md)
- [N.J. Stat. § 54A:8-6.2 Status of health care coverage, question on the New Jersey Gross Income Tax return, determination of eligibility; definitions.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C8_S8-6.2.md)
- [N.J. Stat. § 54A:8-7 Report of change in federal taxable income or credit](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C8_S8-7.md)
- [N.J. Stat. § 54A:8-8 Definitions relative to payment of estimated gross income tax on real property sales by nonresidents.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C8_S8-8.md)
- [N.J. Stat. § 54A:8-9 Payment of estimated tax by nonresident taxpayer on certain gains.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C8_S8-9.md)
- [N.J. Stat. § 54A:8-10 Filing of estimated tax form required, exceptions.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C8_S8-10.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C8_S8-2. Check the current official text before relying on it. Not legal advice.