New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX
Section 18:26-2.9 - Multiple transfers
Universal Citation: NJ Admin Code 18:26-2.9
Current through Register Vol. 56, No. 6, March 18, 2024
When more than one transfer subject to the tax has been made by a decedent to the same transferee, the tax is computed upon the aggregate clear market value of all of the property so transferred in the same manner and to the same extent as if all of the property had actually been transferred by a single transfer at the date of the decedent's death.
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