New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX
Section 18:26-2.7 - Rates of Class "D" transferee
Universal Citation: NJ Admin Code 18:26-2.7
Current through Register Vol. 56, No. 6, March 18, 2024
In the case of a transfer to a Class "D" transferee, the rates are as follows:
| On any amount up to $ 700,000 | 15 percent |
| On any amount in excess of $ 700,000 | 16 percent |
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