New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 3 - ESTATE TAX-DECEDENTS DYING ON OR BEFORE DECEMBER 31, 2001
Section 18:26-3.1 - Estates subject to tax
Universal Citation: NJ Admin Code 18:26-3.1
Current through Register Vol. 56, No. 18, September 16, 2024
(a) In addition to the inheritance tax imposed upon the transfer of property of a decedent in this State, the estates of all New Jersey residents dying after June 22, 1934, are subject to an estate tax.
(b) In a case where the aggregate of taxes paid to this and any other states, District of Columbia, territories, and possessions exceeds the amount of the allowable credit for state taxes under the Federal estate tax law, no estate tax is due this State.
(c) The estate tax is not imposed upon the estates of nonresidents of New Jersey.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
