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  1. LII
  2. State Regulations
  3. New Jersey Administrative Code
  4. Title 18 - TREASURY - TAXATION
  5. N.J. Admin. Code Tit. 18, ch. 23 - RAILROAD PROPERTY TAX
  6. Subchapter 5 - ASSESSMENT AND DISPOSITION OF THE RAILROAD PROPERTY AND FRANCHISE TAXES

Subchapter 5 - ASSESSMENT AND DISPOSITION OF THE RAILROAD PROPERTY AND FRANCHISE TAXES

  • State Regulations
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  1. § 18:23-5.1 - Classification of railroad property
  2. § 18:23-5.2 - Valuation of Class II property; how and when determined
  3. § 18:23-5.3 - Statement of classification and valuation to be forwarded to taxpayer
  4. § 18:23-5.4 - Identification of facilities used in passenger service
  5. § 18:23-5.5 - Apportionment of facilities used in passenger service
  6. § 18:23-5.6 - Inspection of classifications and valuations; conference; appeal
  7. § 18:23-5.7 - Property tax statement to be received by taxpayer
  8. § 18:23-5.8 - Franchise tax statement
  9. § 18:23-5.9 - Failure to receive tax statements does not relieve obligation to pay by due date
  10. § 18:23-5.10 through 18:23-5.11 - Reserved

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.


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