[wiley]

How is this tax levied?

[Born In America]

It is my understanding that one can not sell a home in New Jersey without being subject to this tax. In order to avoid the tax one must continue to maintain residency with a certain number of requirements that in essence forces one to continue living in the state.

That is, you could sell a home and buy another or move into a rental property. Where they are able to prevent part timers from abuse, I believe that they have some minimum in state income requirements for residency. Perhaps some one else knowing a little more about this aspect could shed light. I had heard about this some months ago and did a google search.

There may be other states implementing this type of forced incarceration but, I am not aware at present if there are those who have such tax policies in place....