New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 3C - ESTATE TAX-DECEDENTS DYING AFTER DECEMBER 31, 2017
Section 18:26-3C.1 - Estates subject to tax-decedents dying after December 31, 2017
Universal Citation: NJ Admin Code 18:26-3C.1
Current through Register Vol. 56, No. 6, March 18, 2024
(a) No estate tax is imposed upon the transfer of the estate of every resident decedent dying after December 31, 2017.
(b) The Director has determined that no formal Estate Tax return, form IT-Estate, is required to be filed for the estate of every resident decedent dying after December 31, 2017.
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