New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 7 - DEDUCTION
Section 18:26-7.2 - Decedent's debts
Universal Citation: NJ Admin Code 18:26-7.2
Current through Register Vol. 56, No. 18, September 16, 2024
All debts owing at the date of a decedent's death are deductible from the property comprising such decedent's estate unless the property for which the debt is owing or for which it is secured is not subject to the New Jersey transfer inheritance tax.
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