54:30A-51 Taxation of sewerage, water corporations.
3. Sewerage and water corporations using or occupying public streets, highways, roads or other public places, and their property and franchises, shall be subject to taxation only as in this act provided. Any such corporation shall not be subject to any other taxes upon its property, franchises, stock or gross receipts, and the shares of stock of any such corporation shall not be taxed in the hands of shareholders.
L.1940,c.5,s.3; amended 1952, c.264, s.3; 1961, c.93, s.4; 1997, c.162, s.8.
Section: Previous 54-29a-77 54-30-1 54-30-2 54-30-3 54-30a-30 54-30a-49 54-30a-50 54-30a-51 54-30a-52 54-30a-54 54-30a-54.1 54-30a-54.1a 54-30a-54.2 54-30a-54.3 54-30a-54.4 Next
Last modified: October 11, 2016