Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 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

N.J. Admin. Code § 18:22-7.1

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Current through Register Vol. 56, No. 21, November 4, 2024
Section 18:22-7.1 - Imposition of tax and exemption under the Act

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.

N.J. Admin. Code § 18:22-7.1

Amended by 49 N.J.R. 1103(a), effective 5/1/2017