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2013 New Jersey Revised Statutes
Title 54 - TAXATION
Section 54:4-2 - Taxation of property of corporations


NJ Rev Stat § 54:4-2 (2013) What's This?

54:4-2. Taxation of property of corporations
Except as otherwise provided as to particular corporations, all property, real and personal, of a corporation shall be taxed the same as the real and personal property of an individual.


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