New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 5 - TRANSFERS SUBJECT TO TAX
Section 18:26-5.3 - Property includible in estate of decedent
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Moneys recovered under New Jersey Death Act ( N.J.S.A. 2A:31-1et seq.). Any sum recovered under the New Jersey Death Act representing damages sustained by a decedent between the date of injury and date of decedent's death (such as the expenses of care, nursing, medical attendance, hospital, and other charges incident to the injury), including loss of earnings and pain and suffering are to be included in the decedent's estate.
(b) Unpaid dividends. Stock, which on the date of death is quoted "ex dividends" or "dividends" payable to the holder of record on the date prior to the date of death, constitutes a part of the estate and is to be included in a decedent's estate.
(c) Accrued unpaid income. The amount of any accrued unpaid income on mineral and oil deeds or leases as of the date of death is considered an asset of the estate of a New Jersey decedent and fully includible in the estate.