New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 3B - ESTATE TAX-DECEDENTS DYING AFTER DECEMBER 31, 2016, BUT BEFORE JANUARY 1, 2018
- Section 18:26-3B.1 - Estates subject to tax-decedents dying after December 31, 2016, but before January 1, 2018
- Section 18:26-3B.2 - Amount of the tax and certain valuations
- Section 18:26-3B.3 - Reduction of tax; out-of-State property
- Section 18:26-3B.4 - Estate tax where no transfer inheritance tax imposed
- Section 18:26-3B.5 - Lien
- Section 18:26-3B.6 - Time limit for assessments
- Section 18:26-3B.7 - Filing of tax return and other information
- Section 18:26-3B.8 - Taxation of future interest after estate tax paid; credit
- Section 18:26-3B.9 - Payment; due date; interest; extension of time
- Section 18:26-3B.10 - Refunds
- Section 18:26-3B.11 - Protests, hearings, and appeals
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