N.J. Admin. Code § 18:26-9.11
Current through Register Vol. 56, No. 21, November 4, 2024
The tax on a gift in contemplation of death, or to take effect in possession or enjoyment at or after death, if not paid by the donee must be paid by the executor or administrator to the extent of the assets within such fiduciary's possession or control.
N.J. Admin. Code § 18:26-9.11