N.J. Admin. Code § 18:26-6.1

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:26-6.1 - Class "A" transfers

(a) Transfers to a spouse are exempt.

(b) Transfers to all Class "A" transferees are exempt, except that transfers to a domestic partner are only exempt where the decedent dies on or after July 10, 2004, and transfers to a civil union partner are only exempt where the decedent dies on or after February 19, 2007.

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