New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 5 - TRANSFERS SUBJECT TO TAX
Section 18:26-5.16 - Proceeds under claim settlement certificates and supplementary contracts
Universal Citation: NJ Admin Code 18:26-5.16
Current through Register Vol. 56, No. 6, March 18, 2024
Payments made under a claim settlement certificate or a supplementary contract are subject to the New Jersey transfer inheritance tax, except when they represent a continuation of payments made under an insurance policy on the life of a prior decedent, which life insurance policy provided for such payment at decedent insured's specific directions.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
