New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE
Subchapter 7 - SEWERAGE AND WATER CORPORATIONS
Section 18:22-7.3 - Taxation of property, franchises, stock, or gross receipts
Universal Citation: NJ Admin Code 18:22-7.3
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Sewerage and water corporations using public streets, highways, roads, or other public places, and their property and franchises, are subject to taxation only as provided by the Act.
(b) The corporations enumerated in (a) above are not subject to any other taxes upon their property, franchises, stock, or gross receipts, and the shares of stock of any such corporation are not taxed in the hands of shareholders.
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