54:8A-101.1. When withholding not required Notwithstanding any provision of this act to the contrary, an employer on and after January 1, 1975, shall not be required to withhold any tax upon payment of wages to an employee if such employee can certify: (1) that he incurred no personal income tax liability in his state of residence or under this act for the preceding tax year; and (2) that he anticipates no liability under this act for the current taxable year. L.1974, c. 185, s. 6, eff. Dec. 24, 1974.
New Jersey Legal Code