Any sum recovered under sections 1, 2, 3, and 4 of the New Jersey Death Act ( N.J.S.A. 2A:31-1et seq.) as compensation for the wrongful death of a decedent is not subject to the New Jersey transfer inheritance tax, except as provided in N.J.A.C. 18:26-5.3(a).
N.J. Admin. Code § 18:26-6.6