New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX
Section 18:26-2.4 - Rates for Class "A" transferee
Universal Citation: NJ Admin Code 18:26-2.4
Current through Register Vol. 56, No. 6, March 18, 2024
Transfers to all Class "A" transferees are exempt, except that transfers to a domestic partner are only exempt where the decedent dies on or after July 10, 2004, and transfers to a civil union partner are only exempt where the decedent dies on or after February 19, 2007.
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