New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 6 - EXEMPTIONS
Section 18:26-6.3 - Dower or curtesy
Universal Citation: NJ Admin Code 18:26-6.3
Current through Register Vol. 56, No. 6, March 18, 2024
In the case of a resident decedent dying on or after May 28, 1980, there is no exemption for the interest of the spouse in real property by way of dower or curtesy, unless both the real estate was purchased and the marriage took place prior to May 28, 1980.
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