54:4-3.19. Exemption of metals in transit
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/nj/title-54/chapter-4/54-4-3-19·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The metal contents of ores and unrefined metals owned by nonresidents of New Jersey and stopped in transit through the state for the purpose of refining shall be exempt from taxation under this chapter.