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 18:26-3.3 - Maximum estate tax where no transfer inheritance tax imposed

In an estate where no transfer inheritance tax is due this State, but an estate tax is due the United States under the provisions of the Federal estate tax law in effect at the date of a decedent's death, the estate tax due this State is that amount representing the difference between the gross amount of the inheritance, legacy, and succession taxes actually paid any other states, territories, possessions or the District of Columbia, if any, and the maximum amount of credit allowable under the Federal estate tax law.