New Jersey Code § 12:7-34.47i

Taxation of power vessels being held for sale
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12:7-34.47i. Taxation of power vessels being held for sale
Nothing contained herein shall be construed as exempting from personal property taxation power vessels which are being held for sale by a manufacturer, wholesaler or retailer of such vessels.
L.1965, c. 206, s. 14, eff. Dec. 21, 1965.

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