Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE
Subchapter 7 - SEWERAGE AND WATER CORPORATIONS
Section 18:22-7.3 - Taxation of property, franchises, stock, or gross receipts

N.J. Admin. Code § 18:22-7.3

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Current through Register Vol. 56, No. 21, November 4, 2024
Section 18:22-7.3 - Taxation of property, franchises, stock, or gross receipts
(a) Sewerage and water corporations using public streets, highways, roads, or other public places, and their property and franchises, are subject to taxation only as provided by the Act.
(b) The corporations enumerated in (a) above are not subject to any other taxes upon their property, franchises, stock, or gross receipts, and the shares of stock of any such corporation are not taxed in the hands of shareholders.

N.J. Admin. Code § 18:22-7.3

Amended by 49 N.J.R. 1103(a), effective 5/1/2017