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New Jersey Statutes, Title: 54, TAXATION
Chapter 4: Property subject to taxation.
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.
L.1983, c. 400, s. 9, eff. Dec. 22, 1983.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:4-1.9 (if available):
Court decisions that cite this statute:
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