New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 8 - ASSESSMENT AND VALUATION
Section 18:26-8.11 - Bonds and mortgages
Universal Citation: NJ Admin Code 18:26-8.11
Current through Register Vol. 56, No. 18, September 16, 2024
The face value or balance due of a bond and mortgage held as an investment, as of the date of death, plus any accrued interest as of such date, is presumed to be the correct value unless conclusive proof to the contrary is submitted that clearly indicates a different value as of the date of death.
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