New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 11 - WAIVERS-CONSENT TO TRANSFER
Section 18:26-11.3 - Consent to transfer not issued

(a) Before the Director issues any transfer inheritance tax consent to transfer the assets of a person dying domiciled in this State, it is required that proof be submitted showing that the will of such decedent was originally probated in New Jersey or that letters of administration were originally granted in this State. If it appears that original probate or original administration was had in a foreign jurisdiction, all consents to transfer the decedent's assets will be withheld and a report will be made to the county court of the county in which a decedent died domiciled or to the Superior Court until an order is issued from the court.

(b) The provisions of (a) above shall not apply in cases where it appears to the Director that neither the probate of a decedent's will nor the grant of letters of administration are required by the laws of this State. In any case, however, the Director may issue any and all transfer inheritance tax consents to transfer the assets of a decedent where in his or her discretion, the collection of the transfer inheritance tax payable to New Jersey would be jeopardized by the withholding of such consent.