Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
- Subchapter 1 - DEFINITIONS (§ 18:26-1.1)
- Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX (§§ 18:26-2.1 — 18:26-2.18)
- Subchapter 3 - ESTATE TAX-DECEDENTS DYING ON OR BEFORE DECEMBER 31, 2001 (§§ 18:26-3.1 — 18:26-3.10)
- Subchapter 3A - ESTATE TAX-DECEDENTS DYING AFTER DECEMBER 31, 2001, BUT BEFORE JANUARY 1, 2017 (§§ 18:26-3A.1 — 18:26-3A.13)
- Subchapter 3B - ESTATE TAX-DECEDENTS DYING AFTER DECEMBER 31, 2016, BUT BEFORE JANUARY 1, 2018 (§§ 18:26-3B.1 — 18:26-3B.11)
- Subchapter 3C - ESTATE TAX-DECEDENTS DYING AFTER DECEMBER 31, 2017 (§§ 18:26-3C.1 — 18:26-3C.2)
- Subchapter 4 - COMPROMISES (INHERITANCE AND ESTATE TAXES) (§§ 18:26-4.1 — 18:26-4.4)
- Subchapter 5 - TRANSFERS SUBJECT TO TAX (§§ 18:26-5.1 — 18:26-5.21)
- Subchapter 6 - EXEMPTIONS (§§ 18:26-6.1 — 18:26-6.17)
- Subchapter 7 - DEDUCTION (§§ 18:26-7.1 — 18:26-7.18)
- Subchapter 8 - ASSESSMENT AND VALUATION (§§ 18:26-8.1 — 18:26-8.26)
- Subchapter 9 - RETURNS, PAYMENT AND PENALTIES (§§ 18:26-9.1 — 18:26-9.17)
- Subchapter 10 - COLLECTION AND REFUND (§§ 18:26-10.1 — 18:26-10.13)
- Subchapter 11 - WAIVERS-CONSENT TO TRANSFER (§§ 18:26-11.1 — 18:26-11.32)
- Subchapter 12 - ADMINISTRATION AND FORMS (§§ 18:26-12.1 — 18:26-12.12)
- Appendix A - RESERVED