New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 7 - DEDUCTION
Section 18:26-7.16 - Transfer taxes due to other jurisdictions
Universal Citation: NJ Admin Code 18:26-7.16
Current through Register Vol. 56, No. 6, March 18, 2024
(a) A deduction is allowed for any transfer, succession, or legacy taxes paid or payable to any state or territory of the United States, including the District of Columbia or any foreign country provided the property upon which such tax is paid or payable is subject to the New Jersey transfer inheritance tax.
(b) The amount due or paid to the United States as a Federal estate tax is not allowed as a deduction.
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