New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 8 - ASSESSMENT AND VALUATION
- Section 18:26-8.1 - Appointment of appraisers
- Section 18:26-8.2 - Notice of appraisal; evidence; report
- Section 18:26-8.3 - Additional assessment
- Section 18:26-8.4 - Final assessment
- Section 18:26-8.5 - Assessment notices
- Section 18:26-8.6 - Time limit for assessment
- Section 18:26-8.7 - Appeals from assessment
- Section 18:26-8.8 - Valuations generally
- Section 18:26-8.9 - Fractional interest in real property
- Section 18:26-8.10 - Life estate in real property held by the entirety
- Section 18:26-8.11 - Bonds and mortgages
- Section 18:26-8.12 - Partnerships
- Section 18:26-8.13 - "Close" or "family" corporation
- Section 18:26-8.14 - Assets of close corporation or partnership of known market value
- Section 18:26-8.15 - Government bonds and securities
- Section 18:26-8.16 - Stocks, bonds, mutual funds, and securities
- Section 18:26-8.17 - Patents, trademarks, copyrights, and other items
- Section 18:26-8.18 - Discretionary and legal common trust funds
- Section 18:26-8.19 - Contingent or defeasible estates
- Section 18:26-8.20 - Estates for life, estates for a term of years, and annuities
- Section 18:26-8.21 - Vested remainders after estate for life, estate for a term of years, or annuity
- Section 18:26-8.22 - Estates subject to power of appointment
- Section 18:26-8.23 - Certificates of deposit, savings certificates, and special savings accounts
- Section 18:26-8.24 - Estates subject to power of appointment
- Section 18:26-8.25 - Certificates of deposit, savings certificates and special savings accounts
- Section 18:26-8.26 - Reserved
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