Subchapter 4 - RAILROAD FRANCHISE TAX
- Section 18:23-4.1 - Railroad franchise tax; rates, how computed
- Section 18:23-4.2 - Measurement of franchise tax
- Section 18:23-4.3 - Deductions from operating revenues
- Section 18:23-4.4 - Railway tax accruals; definition and method of computing
- Section 18:23-4.5 - Reserved
- Section 18:23-4.6 - Net railway operating income allocation
- Section 18:23-4.7 - Assessment of railroad franchise tax; dates when computed; when due
- Section 18:23-4.8 - Reserved