N.J. Admin. Code § 18:26-11.14
Current through Register Vol. 56, No. 21, November 4, 2024
The transfer of any property exempt or not includible for purposes of the New Jersey transfer inheritance tax and the New Jersey estate tax does not require the written consent of the Director. The property sought to be treated as exempt must not be includible in the gross estate of the decedent regardless of whether the tax at issue is the New Jersey estate tax or the New Jersey transfer inheritance tax.
N.J. Admin. Code § 18:26-11.14