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NEW JERSEY STATUTES AND CODES

54:4-3.55 - Pleasure boats

54:4-3.55.  Pleasure boats    All boats used solely for the pleasure and recreation of the owner, whether  or not the same are required to be registered under State or Federal law, shall  be exempt from taxation under chapter 4 of Title 54 of the Revised Statutes.

     L.1964, c. 249, s. 1.
 

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