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.2 - Transfer of property requires waiver
Universal Citation: NJ Admin Code 18:26-3C.2
Current through Register Vol. 56, No. 6, March 18, 2024
Although no estate tax is imposed upon the estate, N.J.S.A. 54:38-6requires that property owned by the decedent as of the date of the decedent's death may be transferred only with the written consent of the Director. The Director requires that any such transfer comply with the provisions of N.J.A.C. 18:26-11.
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