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NEW JERSEY STATUTES AND CODES
17:9A-44 - Taxability
17:9A-44. Taxability
No tax shall be imposed upon or payable by a bank as trustee of a common trust fund, nor shall the assets of any common trust fund or any participation therein be subject to taxation, but each trust estate having a participation in a common trust fund shall be taxable as if there were included therein its proportionate share of the assets of the common trust fund.
L.1948, c. 67, p. 230, s. 44. Amended by L.1951, c. 46, p. 171, s. 7.
No tax shall be imposed upon or payable by a bank as trustee of a common trust fund, nor shall the assets of any common trust fund or any participation therein be subject to taxation, but each trust estate having a participation in a common trust fund shall be taxable as if there were included therein its proportionate share of the assets of the common trust fund.
L.1948, c. 67, p. 230, s. 44. Amended by L.1951, c. 46, p. 171, s. 7.
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