Exemption of metals in transit

N.J.S.A. 54:4-3.19, under Chapter 4.

N.J.S.A. 54:4-3.19

54:4-3.19. Exemption of metals in transit

The metal contents of ores and unrefined metals owned by nonresidents of New Jersey and stopped in transit through the state for the purpose of refining shall be exempt from taxation under this chapter.