N.J. Admin. Code § 18:26-2.2

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

Section 18:26-2.2 - Law at the time of death controls

The prevailing law at the time of death of a resident or nonresident controls the transfers subject to the tax and the rates thereon.

N.J. Admin. Code § 18:26-2.2

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