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.5 - Estate tax where no transfer inheritance tax imposed

Universal Citation: NJ Admin Code 18:26-3A.5
Current through Register Vol. 56, No. 6, March 18, 2024

In the case of a decedent where no inheritance, succession, or legacy tax is due this State, the estate tax imposed must be determined pursuant to N.J.A.C. 18:26-3A.2.

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