New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 3A - ESTATE TAX-DECEDENTS DYING AFTER DECEMBER 31, 2001, BUT BEFORE JANUARY 1, 2017
Section 18:26-3A.1 - Estates subject to tax-decedents dying after December 31, 2001, but before January 1, 2017

Estates subject to tax--decedents dying after December 31, 2001, but before January 1, 2017 In addition to the transfer inheritance tax imposed upon the transfer of property of a decedent in this State, an estate tax is imposed upon the transfer of the estate of every resident decedent dying after December 31, 2001, but before January 1, 2017, that would have been subject to an estate tax payable to the United States under the provisions of the Internal Revenue Code, 26 U.S.C. §§ 1 et seq., in effect on December 31, 2001