# N.J. Stat. § 54:4-1.9: Transfer inheritance and estate tax; application to manufactured homes

> New Jersey · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.9

## Section

- **Citation:** N.J. Stat. § 54:4-1.9
- **Heading:** Transfer inheritance and estate tax; application to manufactured homes
- **Jurisdiction:** New Jersey
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NJ Code / Title 54 / Chapter 4 / Section 4-1.9

## 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.

## Nearby sections

- [N.J. Stat. § 54:4-1 Property subject to taxation.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.md)
- [N.J. Stat. § 54:4-1.1 Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.1.md)
- [N.J. Stat. § 54:4-1.2 Short title](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.2.md)
- [N.J. Stat. § 54:4-1.4 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.4.md)
- [N.J. Stat. § 54:4-1.5 Manufactured homes subject to taxation as real property](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.5.md)
- [N.J. Stat. § 54:4-1.7 Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.7.md)
- [N.J. Stat. § 54:4-1.8 Trailers; inapplicability of act](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.8.md)
- [N.J. Stat. § 54:4-1.9 Transfer inheritance and estate tax; application to manufactured homes](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.9.md)
- [N.J. Stat. § 54:4-1.10 Tax exempt real property; activity conducted for profit; tax liability of private party](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.10.md)
- [N.J. Stat. § 54:4-1.11 Procedures for administration of tax](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.11.md)
- [N.J. Stat. § 54:4-1.12 Storage tank deemed real property](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.12.md)
- [N.J. Stat. § 54:4-1.13 Short title](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.13.md)
- [N.J. Stat. § 54:4-1.14 Findings, declarations](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.14.md)
- [N.J. Stat. § 54:4-1.15 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.15.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.9. Check the current official text before relying on it. Not legal advice.