New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 23 - RAILROAD PROPERTY TAX
Subchapter 5 - ASSESSMENT AND DISPOSITION OF THE RAILROAD PROPERTY AND FRANCHISE TAXES
- Section 18:23-5.1 - Classification of railroad property
- Section 18:23-5.2 - Valuation of Class II property; how and when determined
- Section 18:23-5.3 - Statement of classification and valuation to be forwarded to taxpayer
- Section 18:23-5.4 - Identification of facilities used in passenger service
- Section 18:23-5.5 - Apportionment of facilities used in passenger service
- Section 18:23-5.6 - Inspection of classifications and valuations; conference; appeal
- Section 18:23-5.7 - Property tax statement to be received by taxpayer
- Section 18:23-5.8 - Franchise tax statement
- Section 18:23-5.9 - Failure to receive tax statements does not relieve obligation to pay by due date
- Section 18:23-5.10 through 18:23-5.11 - Reserved
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