There is a newer version of the New Jersey Revised Statutes
2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:4-1.9 - Transfer Inheritance And Estate Tax; Application To Manufactured Homes
NJ Rev Stat § 54:4-1.9 (2016) What's This?
54:4-1.9. Transfer inheritance and estate tax; application to manufactured homes
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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