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

Universal Citation: NJ Admin Code 18:26-3B.1
Current through Register Vol. 56, No. 18, September 16, 2024

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, 2016, but before January 1, 2018.

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