Statutes, codes, and regulations
New Jersey Statutes
Title 54 - TAXATION
Chapter 54:4 - PROPERTY SUBJECT TO TAXATION
Section 54:4-1.9 - Transfer inheritance and estate tax; application to manufactured homes

N.J. Stat. § 54:4-1.9

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Current through L. 2023, c. 256.
Section 54:4-1.9 - Transfer inheritance and estate tax; application to manufactured homes

A manufactured home subject to real property taxation pursuant to this act shall be treated as real property for the purposes of imposing the transfer inheritance and estate tax pursuant to R.S. 54:34-1 et seq.

N.J.S. § 54:4-1.9

L.1983, c.400, s.9, eff. 12/22/1983.