N.J. Admin. Code § 18:26-6.4
Current through Register Vol. 56, No. 21, November 4, 2024
The transfer of real property or personal property in this State held by spouses/civil union couple as tenants by the entirety to the surviving spouse/civil union partner is not taxable for New Jersey transfer inheritance tax purposes, see N.J.S.A. 46:3 -17.2, except that where words such as "husband and wife" and "spouse/wife/husband" are used in the statute, the words "civil union couple" and "civil union partner" shall be given the same treatment as the former terms, respectively.
N.J. Admin. Code § 18:26-6.4