N.J. Admin. Code § 18:26-9.8

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

Section 18:26-9.8 - Payment

(a) Due date of payment. The New Jersey transfer inheritance tax is due at the date of a decedent's death; however, payment may be made at any time within eight months after the date of death. There is no extension of time permitted or granted for the payment of the tax.

(b) Due date, executory devises, contingent future estates, estates subject to power of appointment. The New Jersey transfer inheritance tax on executory devise or the transfer of property subject to a contingency or a power of appointment is due and payable within two months after the person entitled to the property comes into enjoyment, seisin, or possession of such property.

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