N.J. Stat. § 54A:9-25.1
There is hereby established within the General Treasury a special fund to be known as the "Gubernatorial Elections Fund." Where a taxpayer has indicated on a return filed pursuant to this act that one dollar of his taxes is to be reserved for such fund, the Treasurer shall credit such fund from the taxes collected under the provisions of this act. The fund shall be available for appropriation pursuant to section 5 of P.L. 1974, c. 26 (C.19:44A-30), provided however that establishment of the "Gubernatorial Elections Fund" shall in no way affect the operation of said section.
Blank forms of return provided by the director for use in reporting under this act shall include, in a conspicuous place, the opportunity for a taxpayer to indicate his preference under this section in substantially the following manner:
Yes No
"Gubernatorial Elections Fund" Do you wish to
designate $1 of your
taxes for this fund?
NOTE: If you check the "Yes" If joint return, does
box(es) it will not increase your spouse wish to
your tax or reduce your refund. designate $1?
N.J.S. § 54A:9-25.1