New Jersey Statutes
§ 54:30A-51 — Taxation of sewerage, water corporations.
New Jersey·Title 54 TAXATION
3.Sewerage and water corporations using or occupying public streets, highways, roads or other public places, and their property and franchises, shall be subject to taxation only as in this act provided. Any such corporation shall not be subject to any other taxes upon its property, franchises, stock or gross receipts, and the shares of stock of any such corporation shall not be taxed in the hands of shareholders. L.1940,c.5,s.3; amended 1952, c.264, s.3; 1961, c.93, s.4; 1997, c.162, s.8.
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Nearby Sections
15
§ 54:30A-100 Short title; purpose of act.
§ 54:30A-100 Short title; purpose of act.§ 54:30A-103
Payment of assessment by corporation.§ 54:30A-104
Statement of sales from remitter due February 1.§ 54:30A-106
TEFA statement to remitter.§ 54:30A-107
Liability for TEFA assessment.§ 54:30A-108
Payments due May 15.§ 54:30A-109
Certification of amount of assessments.§ 54:30A-111
Remitter, certain, subject to assessment.§ 54:30A-112
Prior year's adjustment to assessment.§ 54:30A-113
Rules, regulations applicable to remitters.§ 54:30A-114
Short title; purpose of act.