Note

The 1999 enactment applies to taxable years beginning after December 31, 1999. L 1999, c 178, §31(2).

The L 2000, c 174 amendment applies to taxable years beginning after December 31, 1999. L 2000, c 174, §6.

Applicability of L 2000, c 297 amendment. L 2000, c 297, §§10, 35(1).