N.J. Admin. Code Tit. 18, ch. 23 - RAILROAD PROPERTY TAX

  1. Subchapter 1 - PURPOSE AND DEFINITIONS (§ 18:23-1.1 to 18:23-1.2)
  2. Subchapter 2 - PROPERTY NOT SUBJECT TO NEW JERSEY RAILROAD PROPERTY TAX (§ 18:23-2.1 to 18:23-2.5)
  3. Subchapter 3 - PROPERTY SUBJECT TO NEW JERSEY RAILROAD PROPERTY TAX (§ 18:23-3.1 to 18:23-3.6)
  4. Subchapter 4 - RAILROAD FRANCHISE TAX (§ 18:23-4.1 to 18:23-4.8)
  5. Subchapter 5 - ASSESSMENT AND DISPOSITION OF THE RAILROAD PROPERTY AND FRANCHISE TAXES (§ 18:23-5.1 to 18:23-5.10 through 18:23-5.11)
  6. Subchapter 6 - REASSESSMENT AND OMITTED PROPERTY, version 2 (§ 18:23-6.1 to 18:23-6.8)
  7. Subchapter 7 - APPEAL AND REVIEW (§ 18:23-7.1 to 18:23-7.2)
  8. Subchapter 8 - RETURNS; PAYMENTS; REFUNDS (§ 18:23-8.1 to 18:23-8.10)
  9. Subchapter 9 - PENALTIES AND INTEREST (§ 18:23-9.1 to 18:23-9.4)
  10. Subchapter 10 - COLLECTION OF DELINQUENT TAXES (§ 18:23-10.1 to 18:23-10.9 through 18:23-10.11)
  11. Subchapter 11 - ADMINISTRATION AND PROCEDURES (§ 18:23-11.1 to 18:23-11.9)
  12. Appendix I

Notes

N.J. Admin. Code Tit. 18, ch. 23
CHAPTER SOURCE AND EFFECTIVE DATE:
R.2024 d.060, effective 5/21/2024.
See: 56 N.J.R. 319(a), 56N.J.R. 1109(a).
CHAPTER HISTORICAL NOTE:
Chapter 23, Railroad Property Tax, was adopted and became effective prior to 9/1/1969.
Pursuant to Executive Order No. 66(1978), Chapter 23, Railroad Property Tax, was readopted as R.1984 d.100, effective 4/2/1984. See: 16 N.J.R. 233(b), 16 N.J.R. 747(c).
Pursuant to Executive Order No. 66(1978), Chapter 23, Railroad Property Tax, was readopted as R.1989 d.147, effective 2/24/1989. See: 21 N.J.R. 18(a), 21 N.J.R. 779(c).
Subchapter 7, Appeal and Review, was repealed and Subchapter 7, Appeal and Review, was adopted as new rules by R.1990 d.630, effective 12/17/1990. See: 22 N.J.R. 2250(a), 22 N.J.R. 3762(a).
Pursuant to Executive Order No. 66(1978), Chapter 23, Railroad Property Tax, was readopted as R.1994 d.132, effective 2/15/1994. See: 26 N.J.R. 110(a), 26 N.J.R. 1371(a).
Pursuant to Executive Order No. 66(1978), Chapter 23, Railroad Property Tax, was readopted as R.1999 d.12, effective 12/9/1998. See: 30 N.J.R. 3612(a), 31 N.J.R. 56(a).
Chapter 23, Railroad Property Tax, was readopted as R.2003 d.484, effective 11/17/2003. See: 35 N.J.R. 3483(a), 35 N.J.R. 5551(c). Chapter 23, Railroad Property Tax, expired on 5/16/2009.
Chapter 23, Railroad Property Tax, was adopted as new rules by R.2009 d.258, effective 8/17/2009. See: 40 N.J.R. 6953(a), 41 N.J.R. 3111(b).
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 23, Railroad Property Tax, was scheduled to expire on 8/17/2016. See: 43 N.J.R. 1203(a).
Chapter 23, Railroad Property Tax, was readopted as R.2017 d.042, effective 2/10/2017 See: 48 N.J.R. 1619(a), 49 N.J.R. 456(b).
Chapter 23, Railroad Property Tax, was readopted as R.2024 d.060, effective 5/21/2024. See: Source and Effective Date. See, also, section annotations.

CHAPTER AUTHORITY:

N.J.S.A. 54:29A-6, 54:29A-62, 54:49-12.5, and 54:50-1.

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