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Transfer inheritance and estate tax; application to manufactured homes

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NJ Code › Title 54 › Chapter 4 › Section 4-1.9

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

A manufactured home subject to real property taxation pursuant to this act shall be treated as real property for the purposes of imposing the transfer inheritance and estate tax pursuant to R.S. 54:34-1 et seq. L.1983, c. 400, s. 9, eff. Dec. 22, 1983.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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