New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE
Subchapter 7 - SEWERAGE AND WATER CORPORATIONS
Section 18:22-7.1 - Imposition of tax and exemption under the Act
Universal Citation: NJ Admin Code 18:22-7.1
Current through Register Vol. 56, No. 18, September 16, 2024
The Act imposes a tax, measured by gross receipts, on sewerage and water corporations using or occupying the public streets, highways, roads, or other public places; and, for the exemption from taxation of the franchises, stock, and certain property of such corporations; and, for the taxation of certain property of the corporations not exempt from taxation.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
