N.J. Admin. Code § 18:26-6.11 - Public educational, scientific, and charitable institutions
(a)
Property passing to or for the use of the State of New Jersey, or to or for the
use of a municipal corporation within the State or other political subdivision
thereof, for exclusively public purposes is exempt.
(b) Any property of any decedent that passes
to a Class "E" transferee is exempt.
(c) Cemetery corporations are deemed to be
charitable institutions within the meaning of the Act.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.