Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 3B - ESTATE TAX-DECEDENTS DYING AFTER DECEMBER 31, 2016, BUT BEFORE JANUARY 1, 2018
Section 18:26-3B.1 - Estates subject to tax-decedents dying after December 31, 2016, but before January 1, 2018

N.J. Admin. Code § 18:26-3B.1

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Current through Register Vol. 57, No. 1, January 6, 2025
Section 18:26-3B.1 - Estates subject to tax-decedents dying after December 31, 2016, but before January 1, 2018

In addition to the transfer inheritance tax imposed upon the transfer of property of a decedent in this State, an estate tax is imposed upon the transfer of the estate of every resident decedent dying after December 31, 2016, but before January 1, 2018.

N.J. Admin. Code § 18:26-3B.1

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