§ 54-4-1-9

54:4-1.9. Transfer inheritance and estate tax; application to manufactured homes A manufactured home subject to real property taxation pursuant to this act shall be treated as real property for the purposes of imposing the transfer inheritance and estate tax pursuant to R.S. 54:34-1 et seq. L.1983, c. 400, s. 9, eff. Dec. 22, 1983.