Subchapter 3 - ESTATE TAX-DECEDENTS DYING ON OR BEFORE DECEMBER 31, 2001
- Section 18:26-3.1 - Estates subject to tax
- Section 18:26-3.2 - Amount and nature of tax
- Section 18:26-3.3 - Maximum estate tax where no transfer inheritance tax imposed
- Section 18:26-3.4 - Additions or reductions to estate tax
- Section 18:26-3.5 - Taxation of future interests after estate tax paid; credit
- Section 18:26-3.6 - Payment; due date; interest; extension of time
- Section 18:26-3.7 - Refunds
- Section 18:26-3.8 - Protests, hearings, and appeals
- Section 18:26-3.9 - Refunds
- Section 18:26-3.10 - Protests, hearings and appeals