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 18:26-3.6 - Payment; due date; interest; extension of time

(a) The New Jersey estate tax is due at the date of a decedent's death. However, if payment is made within nine months from the date of death, no late penalty is imposed.

(b) All or any part of the estate tax due this State, if not paid within nine months from the date of the death, will bear interest at the rate of 10 percent per annum from the expiration of the said nine months until the date of actual payment, unless an extension of time to file the Federal estate tax return is granted, in which case the Director may reduce the interest rate to six percent per annum until the expiration of the extension or the filing of the Federal estate tax return, whichever is earlier. If the decedent was a member of the United States armed forces, the estate tax will not bear interest until the expiration of nine months after receipt of official notification of the decedent's death by the decedent's husband, wife, father, mother, or next of kin.

(c) All administrators, executors, trustees, grantees, donees, and buyers, are personally liable for any and all estate taxes until paid, for which an action at law shall lie in the name of the State.

(d) The executor, administrator, trustee, other person, or corporation liable for the payment of the estate tax must file with the Director a copy of the Federal estate tax return within 30 days after the filing of the original with the Federal government, and any other evidence, information, or data that the Director deems necessary. A copy of any communication from the Federal government making any final change in said return, or confirming, increasing, or diminishing the tax thereby shown to be due is to be filed within 30 days after receipt thereof

(e) The Director may, for cause shown, extend the time for payment with interest at the rate of 10 percent per annum for such period as the circumstances, in the Director's discretion, may require.

(f) All New Jersey estate tax returns must be filed within nine months following the death of the decedent.

The Director may grant an extension of time in which the return may be filed. An estate representative may request an extension of time to file the New Jersey estate tax return for a period up to that allowed by the IRS by filing Form IT-EXT (Application for Extension of Time to File a Return). A copy of the request for a Federal extension and, if Federal approval is not automatic, a copy of the Federal approval must be attached to the request. The Director's grant of an extension of time to file the estate tax return does not extend the time to pay the tax. The tax liability is due on the decedent's date of death and must be paid in full within nine months. Any extension granted for the filing of the New Jersey estate tax return expires upon the filing of the Federal estate tax return.