New Jersey Statutes

§ 54:4-1.9 — Transfer inheritance and estate tax; application to manufactured homes

New Jersey § 54:4-1.9
JurisdictionNew Jersey
Title 54TAXATION

This text of New Jersey § 54:4-1.9 (Transfer inheritance and estate tax; application to manufactured homes) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.J. Stat. Ann. § 54:4-1.9 (2026).

Text

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.

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Bluebook (online)
New Jersey § 54:4-1.9, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A4-1.9.