New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 7 - DEDUCTION
- Section 18:26-7.1 - Deductions generally permitted
- Section 18:26-7.2 - Decedent's debts
- Section 18:26-7.3 - Debts secured by out-of-State real property
- Section 18:26-7.4 - Mortgages
- Section 18:26-7.5 - Debts secured by life insurance
- Section 18:26-7.6 - Debt for claim of county welfare boards or State institutions
- Section 18:26-7.7 - Estates subject to escheat
- Section 18:26-7.8 - Funeral and last illness expenses
- Section 18:26-7.9 - Administration expenses
- Section 18:26-7.10 - Executor's and administrator's expenses
- Section 18:26-7.11 - Counsel fees
- Section 18:26-7.12 - Real estate broker commissions
- Section 18:26-7.13 - Storage expense
- Section 18:26-7.14 - Operating costs of business
- Section 18:26-7.15 - State, county, and local taxes
- Section 18:26-7.16 - Transfer taxes due to other jurisdictions
- Section 18:26-7.17 - Loans secured by life insurance policies
- Section 18:26-7.18 - Reserved
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