New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX
Section 18:26-2.11 - Renunciation or disclaimer
Universal Citation: NJ Admin Code 18:26-2.11
Current through Register Vol. 56, No. 6, March 18, 2024
(a) If a transferee under a will or by operation of law disclaims or renounces his or her rights thereunder, or any portion thereof, and the instrument of disclaimer or renunciation is properly delivered and/or filed in accordance with the provisions of N.J.S.A. 3B:9-1et seq., the disclaimer or renunciation is given effect in computing the tax.
(b) A copy of the disclaimer or renunciation should be filed with the Transfer Inheritance Tax Branch.
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