Section 54A:2-1.1 - Determination of tax, income of nonresidenta. For a taxable year to which a certification pursuant to section 3 of P.L. 1993, c.320 (C.54A:2-1.2) does not apply, notwithstanding the provisions of N.J.S. 54A:2-1, the tax due for each taxable year from a nonresident taxpayer shall be equal to the tax computed pursuant to N.J.S. 54A:2-1 as if such nonresident were a resident, multiplied by a fraction, the numerator of which is the taxpayer's income from sources within this State determined in accordance with the provisions of N.J.S. 54A:5-7 and N.J.S. 54A:5-8 and the denominator of which is that taxpayer's gross income for the taxable year as if such taxpayer were a resident.b. For a taxable year to which a certification pursuant to section 3 of P.L. 1993, c.320 (C.54A:2-1.2) applies, the income of a nonresident individual shall be that part of the individual's income derived from sources within this State as defined in N.J.S. 54A:1-1 et seq., except that income of a nonresident individual shall not include income derived from sources within this State from pensions and annuities as set forth in subsection j. of N.J.S. 54A:5-1.L.1993, c.178, s.4; amended 1993, c.320, s.2.