New Jersey Statutes 48:4-14.1. Franchise tax or license fee on owner or operator of autobus; imposition by municipalities; prohibition; exception
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Terms Used In New Jersey Statutes 48:4-14.1
- autobus: as used in this chapter means and includes, except as hereinafter noted, any motor vehicle or motorbus operated over public highways or public places in this State for the transportation of passengers for hire in intrastate business, whether used in regular route, casino, charter or special bus operations, notwithstanding such motor vehicle or motorbus may be used in interstate commerce. See New Jersey Statutes 48:4-1
- person: as used in this chapter means and includes any individual, copartnership, association, corporation or joint stock company, their lessees, trustees, or receivers appointed by any court. See New Jersey Statutes 48:4-1
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.