Subchapter 5 - TRANSFERS SUBJECT TO TAX
- Section 18:26-5.1 - Transfers generally
- Section 18:26-5.2 - Transfers of residents and nonresidents
- Section 18:26-5.3 - Property includible in estate of decedent
- Section 18:26-5.4 - Classification of property as real or personal
- Section 18:26-5.5 - Devises in lieu of commissions
- Section 18:26-5.6 - Inter vivos transfers
- Section 18:26-5.7 - Transfers made in contemplation of death
- Section 18:26-5.8 - Transfers taking effect in possession or enjoyment at or after death
- Section 18:26-5.9 - Certain profit sharing and retirement plans
- Section 18:26-5.10 - Transfers not deemed to take effect at or after death
- Section 18:26-5.11 - Jointly held property
- Section 18:26-5.12 - Powers of appointment; estates in expectancy
- Section 18:26-5.13 - Insurance proceeds subject to New Jersey transfer inheritance tax
- Section 18:26-5.14 - Proceeds payable to testamentary trustee
- Section 18:26-5.15 - Proceeds under matured endowment policies
- Section 18:26-5.16 - Proceeds under claim settlement certificates and supplementary contracts
- Section 18:26-5.17 - Proceeds of retirement contracts
- Section 18:26-5.18 - Proceeds of single premium life insurance with annuity contracts
- Section 18:26-5.19 - Annuity contracts
- Section 18:26-5.20 - Dividends and refunds on life insurance policies
- Section 18:26-5.21 - Reserved