New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
- Subchapter 1 - DEFINITIONS
- Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX
- Subchapter 3 - ESTATE TAX-DECEDENTS DYING ON OR BEFORE DECEMBER 31, 2001
- Subchapter 3A - ESTATE TAX-DECEDENTS DYING AFTER DECEMBER 31, 2001, BUT BEFORE JANUARY 1, 2017
- Subchapter 3B - ESTATE TAX-DECEDENTS DYING AFTER DECEMBER 31, 2016, BUT BEFORE JANUARY 1, 2018
- Subchapter 3C - ESTATE TAX-DECEDENTS DYING AFTER DECEMBER 31, 2017
- Subchapter 4 - COMPROMISES (INHERITANCE AND ESTATE TAXES)
- Subchapter 5 - TRANSFERS SUBJECT TO TAX
- Subchapter 6 - EXEMPTIONS
- Subchapter 7 - DEDUCTION
- Subchapter 8 - ASSESSMENT AND VALUATION
- Subchapter 9 - RETURNS, PAYMENT AND PENALTIES
- Subchapter 10 - COLLECTION AND REFUND
- Subchapter 11 - WAIVERS-CONSENT TO TRANSFER
- Subchapter 12 - ADMINISTRATION AND FORMS
- Appendix A - RESERVED
CHAPTER SOURCE AND EFFECTIVE
DATE:
R.2018 d.139, effective July 16, 2018.
See: 49 N.J.R. 2210(a), 50 N.J.R.
1624(a).
CHAPTER HISTORICAL NOTE:
Chapter 26, Transfer Inheritance and Estate Tax,
became effective prior to September 1, 1969.
Pursuant to Executive Order No. 66(1978), Chapter
26, Transfer Inheritance and Estate Tax, was readopted as R.1983 d.356, effective August 12, 1983. See: 15
N.J.R. 1088(b), 15 N.J.R. 1488(b).
Pursuant to Executive Order No. 66(1978), Chapter 26,
Transfer Inheritance and Estate Tax, was readopted as R.1988 d.300, effective June 7, 1988. See: 20 N.J.R.
637(a), 20 N.J.R. 1571(a).
Pursuant to Executive Order No. 66(1978), Chapter 26, Transfer
Inheritance and Estate Tax, was readopted as R.1993 d.314, effective June 4, 1993. See: 25 N.J.R. 1498(a), 25
N.J.R. 2906(a).
Pursuant to Executive Order No. 66(1978), Chapter 26, Transfer Inheritance and
Estate Tax, was readopted as R.1998 d.194, effective March 26, 1998. See: 30 N.J.R. 609(a), 30 N.J.R.
1426(b).
Chapter 26, Transfer Inheritance and Estate Tax, was readopted as R.2003 d.152,
effective March 17, 2003. As a part of R.2003 d.152, Subchapter 3A, Estate Tax--Decedent's Dying after
December 31, 2001, was adopted as new rules. See: 34 N.J.R. 3935(a), 35 N.J.R. 1567(b).
Subchapter 3, Additional Tax (New Jersey Estate Tax), was renamed Estate Tax--Decedents Dying on or before
December 31, 2001; and Subchapter 3A, Estate Tax--Decedent's Dying after December 31, 2001, was renamed
Estate Tax--Decedents Dying after December 31, 2001, by R.2006 d.196, effective June 5, 2006. See: 37 N.J.R.
1694(a), 38 N.J.R. 2518(b).
Chapter 26, Transfer Inheritance and Estate Tax, was readopted as
R.2008 d.206, effective June 25, 2008. See: 40 N.J.R. 872(a), 40 N.J.R. 4342(a).
In accordance
with N.J.S.A. 52:14B-5.1b, Chapter 26, Transfer Inheritance and Estate Tax, expired on June 25, 2015. See: 43
N.J.R. 1203(a).
Chapter 26, Transfer Inheritance and Estate Tax, was adopted as new rules by
R.2018 d.139, effective July 16, 2018. See: Source and Effective Date.
CHAPTER AUTHORITY:
N.J.S.A. 54:38-7 and 54:50-1.
