N.J. Stat. § 2A:38A-2
Current through L. 2024, c. 62.
For the purposes of this act, the value of any property or services, including the use of computer time, shall be their fair market value if it is determined that a willing buyer and willing seller exist. Alternatively, value shall include but not be limited to the cost of generating or obtaining data and storing it within a computer or computer system.
N.J.S. § 2A:38A-2