N.J. Admin. Code § 18:26-2.10

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:26-2.10 - Distribution by agreement

If a transferee under a will agrees that the estate, or any part thereof, is to be distributed other than as provided in a decedent's will, the tax is nevertheless computed in accordance with the terms of the will admitted to probate.

Adopted by 50 N.J.R. 1624(a), effective 7/16/2018