54:4-1.9. Transfer inheritance and estate tax; application to manufactured homes
44 words·~1 min read·
/nj/title-54/chapter-4/54-4-1-9·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.