New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 6 - EXEMPTIONS
Section 18:26-6.2 - Class "C" transfers
Universal Citation: NJ Admin Code 18:26-6.2
Current through Register Vol. 56, No. 6, March 18, 2024
(a) The transfer of property having an aggregate clear market value of $ 25,000 or less that is transferred to a brother or sister of decedent or to a spouse or surviving spouse of a child of a decedent is exempt from the New Jersey transfer inheritance tax.
(b) In instances where the decedent dies on or after February 19, 2007, the transfer of property having an aggregate clear market value of $ 25,000 or less, which is transferred to a civil union partner or surviving civil union partner of a child of a decedent is exempt from the New Jersey transfer inheritance tax.
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