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N.J. Stat. Ann. § 54:4-3.18

Exemption of turnpikes

Known as the Uniform Transitional Utility Assessment Act

The act spans §§ 54:10A-1 to 54:8A-99 (2,083 sections).

The turnpike road of any turnpike company used by the public without the payment of tolls shall be exempt from taxation under this chapter.

Current official text: New Jersey Legislature. Digitized from the New Jersey Legislature bulk statutes download. Reproduced from public-domain New Jersey statutes; confirm against the official source for the current text. Not legal advice.