New Jersey Statutes

§ 54:4-20 — Exemption of personal property of life insurance companies subject to franchise tax

New Jersey·Title 54 TAXATION
The personal property of whatever kind and wherever located of any life insurance company incorporated under any law of this State subject under any law of this State to a franchise tax imposed upon it for the privilege of carrying on its business shall be and is hereby expressly exempted from taxation. Amended by L.1945, c. 132, p. 492, s. 9; L.1950, c. 101, p. 194, s. 12.

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