TITLE V
TAXATION

CHAPTER 82
TAXATION OF RAILROADS

Rate and Valuation

Section 82:10-a

    82:10-a Reports of Stock Ownership. – The directors of each railroad corporation shall submit annually to the commissioner of revenue administration a report of the ownership of stock by the residence of the owner which shows the percentage of the total outstanding shares owned by residents of each town in the state. The reports shall be submitted by July 1, showing stock ownership as of April 1.

Source. 1981, 224:1, eff. April 1, 1981.