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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:30A-51

Taxation of sewerage, water corporations

Official textlis.njleg.state.nj.uslast amended

3. Sewerage and water corporations using or occupying public streets, highways, roads or other public places, and their property and franchises, shall be subject to taxation only as in this act provided. Any such corporation shall not be subject to any other taxes upon its property, franchises, stock or gross receipts, and the shares of stock of any such corporation shall not be taxed in the hands of shareholders.

L.1940,c.5,s.3; amended 1952, c.264, s.3; 1961, c.93, s.4; 1997, c.162, s.8.

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In this chapter (40 sections)
  1. 54:30A-30. · Rules, regulations
  2. 54:30A-49 · Purpose of act
  3. 54:30A-50 · Definitions
  4. 54:30A-51 · Taxation of sewerage, water corporations
  5. 54:30A-52 · Taxation of real estate
  6. 54:30A-54 · Excise tax for sewerage, water corporation; rate; certain…
  7. 54:30A-54.1 · Computation, certification of excise taxes
  8. 54:30A-54.1a · Amount, payment of tax
  9. 54:30A-54.2. · Deductions from or additions to subsection (c) tax
  10. 54:30A-54.3. · Administration, collection and enforcement of subsection…
  11. 54:30A-54.4 · Advance payment; computation; due date
  12. 54:30A-54.5. · Credit of advance payment as partial payment in…
  13. 54:30A-55 · Statements by taxpayers operating public utilities
  14. 54:30A-62 · Certification of excise taxes; statements to taxpayer
  15. 54:30A-63 · Statements to director
  16. 54:30A-101 · Definitions relative to Transitional Energy Facility…
  17. 54:30A-102 · Establishment of remitter's transitional energy facility…
  18. 54:30A-103 · Payment of assessment by corporation
  19. 54:30A-104 · Statement of sales from remitter due February 1
  20. 54:30A-105 · Statement of liability from remitter due October 15
  21. 54:30A-106 · TEFA statement to remitter
  22. 54:30A-107 · Liability for TEFA assessment
  23. 54:30A-108 · Payments due May 15
  24. 54:30A-109 · Certification of amount of assessments
  25. 54:30A-110 · Municipal electric sales, certain; additional assessment
  26. 54:30A-111 · Remitter, certain, subject to assessment
  27. 54:30A-112 · Prior year's adjustment to assessment
  28. 54:30A-113 · Rules, regulations applicable to remitters
  29. 54:30A-114 · Short title; purpose of act
  30. 54:30A-115 · Definitions relative to uniform transitional utility…
  31. 54:30A-116 · Annual assessment
  32. 54:30A-117 · Amount paid available as nonfundable credit
  33. 54:30A-118 · Statements from remitter
  34. 54:30A-119 · Calculation, certification of assessment
  35. 54:30A-120 · Certification of amount of assessments
  36. 54:30A-121 · Prior year's adjustment to assessment
  37. 54:30A-122 · Rules, regulations applicable to remitters
  38. 54:30A-123 · Deposit of tax monies, certain
  39. 54:30A-124 · Imposition of fees, taxes, levies, assessments by certain…
  40. 54:30A-125 · Telecommunication assessment
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