{"data":{"id":"us-nj/n.j.-stat.-54-4-2.31","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-2.31","heading":"Personal property classifications;  rules and regulations","body":"The director shall make, promulgate and enforce uniform rules and regulations for ascertaining whether property is real or personal and for identifying and determining the several personal property classifications.\nL.1960, c. 51, s. 9.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"6c634e7e5d05865f196b00c55b538a3d969a169aa5c40a05b38f98f5b97e622e","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-2.27","next":"us-nj/n.j.-stat.-54-4-2.32"},"notice":"GroundRules: Original legal text. Not legal advice."}