N.J. Admin. Code § 18:26-3A.5

Current through Register Vol. 56, No. 16, August 19, 2024

Section 18:26-3A.5 - Estate tax where no transfer inheritance tax imposed

In the case of a decedent where no inheritance, succession, or legacy tax is due this State, the estate tax imposed must be determined pursuant to N.J.A.C. 18:26-3A.2.

N.J. Admin. Code § 18:26-3A.5

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