34:11-33.2. Definitions In this act, unless the context otherwise indicates, (a) 'Tax advantage' refers to income or wage taxes, and means (1) a less inclusive definition of taxable income or wages, (2) a lower rate of tax, (3) a greater number of or amount of available exemptions, or (4) a greater number or amount of available deductions, or any of the foregoing, and (b) 'Foreign taxing jurisdiction' or 'jurisdiction' means a sister State or any municipality or other subdivision of a sister State which imposes a tax on the income or wages of residents of this State from sources within such jurisdiction. L.1961, c. 10, p. 30, s. 2.
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