New Jersey Code § 48:4-14.1

Franchise tax or license fee on owner or operator of autobus; imposition by municipalities; prohibition; exception
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48:4-14.1. Franchise tax or license fee on owner or operator of autobus; imposition by municipalities; prohibition; exception
Except as provided in R.S. 48:16-25 no municipality shall assess or impose any franchise tax or municipal license fee upon any person owning or operating an autobus in such municipality.
L.1972, c. 211, s. 5, eff. Dec. 31, 1972.

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