N.J. Admin. Code § 18:26-1.1
In addition to those terms that are defined in the Act, the following words and terms, when used in this chapter, shall have the following meanings unless the context clearly indicates otherwise:
"The Act", "the Law" or "the Tax Act" means Chapters 33 through 38 of Title 54 of the Revised Statutes of New Jersey.
"Blanket waiver" means the general written consent of the Director issued by rule permitting banks, trust companies, savings institutions, and building and loan and savings and loan associations operating in this State, to transfer up to 50 percent of any shares held for or of the total funds on deposit to the credit of a deceased resident of this State, either individually as a co-depositor, trustee, agent, cestui que trust, or in any other capacity, prior to the final payment of the tax and in the absence of a formal waiver. The blanket waiver also authorizes the release of an amount in addition to the said 50 percent, called for by a check or checks made payable to New Jersey Inheritance and Estate Tax, in payment of transfer inheritance taxes chargeable.
"Branch" means the Transfer Inheritance Tax Branch.
"Civil union couple" means the legally recognized union of two eligible individuals of the same sex established pursuant to N.J.S.A. 37:1-28et seq., partners of which shall receive the same benefits and protections and be subject to the same responsibilities as spouses in a marriage.
"Civil union partner" means a person who has established a civil union pursuant to the provisions of N.J.S.A. 37:1 -28 et seq.
"Class A transferee" means any person identified in N.J.S.A. 54:34-2.a, which includes the following:
1. A father, mother, grandparent, grandchild, spouse, civil union partner, or domestic partner;
2. A child or children of a decedent, including any stepchild of a decedent or child or children adopted by a decedent in conformity with the laws of this State, of any of the United States, or of a foreign country. A Class A transferee also includes a non-biological child of a decedent where the child was the offspring of a biological parent partner conceived by the artificial insemination of that parent during the term of a marriage, civil union, or domestic partnership with the decedent unless it is otherwise shown that the non-biological parent had not intended to be the parent of the child;
3. The issue of any child or legally adopted child of a decedent; or
4. Any child to whom the decedent for not less than 10 years prior to the transfer stood in the mutually acknowledged relationship of a parent, provided the relationship began at or before the child's 15th birthday and was continuous for 10 years thereafter. This applies to persons who were taken into the household and reared as children of the decedent, but who were never legally adopted by the decedent.
"Class C transferee" means any person identified in N.J.S.A. 54:34-2.c, which includes the following:
1. A brother or sister of a decedent;
2. A spouse/civil union partner or surviving spouse/civil union partner of a son or daughter of a decedent.
"Class D transferee" means any other transferee, distributee, or beneficiary who is not a Class "A," "C," or "E" transferee, as identified in N.J.S.A. 54:34-2.d.
"Class E transferee" means any of the following:
1. The State of New Jersey or any political subdivision thereof:
2. A tax-exempt organization that is organized and administered exclusively for religious, benevolent, scientific, literary, educational, or charitable purposes in which no part of the net earnings inures to the benefit of any private stockholder or other individual or corporation, to include, but not limited to, any tax-exempt organization under 26 U.S.C. § 501(c)(3) of the Internal Revenue Code; provided, that the exemption does not extend to transfers of property to such education institutions and organizations of other states, the District of Columbia, territories, and foreign countries that do not grant an equal and like exemption of transfers of property for the benefit of such institutions and organizations of this State.
"Clear market value" means the market value of any property included in any transfer, less any deductions allowable under the Law.
"Director" means the Director of the Division of Taxation of the State Department of the Treasury.
"Domestic partner" means an individual who is in a relationship that satisfies the definition of a domestic partnership as set forth in N.J.S.A. 26:8A-3.
"Estate and property" means the interest of the testator, intestate, grantor, bargainor, or seller, passing or transferred to the individual or specific legatee, devisee, heir, next of kin, grantee, donee, or buyer, not exempt from the provisions of the Act, whether such property be situated within or outside this State and includes family partnership interest or family limited partnership interest.
"Gross estate" means the value, as of the date of a decedent's death of all property wherever situated, which is included in the decedent's estate for inheritance tax purposes.
"Market value--date determined" means the value of property as of the date of death of the transferor, whether or not the transfer was made during the lifetime of the transferor.
"Person" means any individual, domestic partner, corporation, organization, association, partnership, or any other legal entity.
"Proper representative of the estate" means the appropriate representative as determined under the estate administration statutes, N.J.S.A. 3B:1-l et seq.
"Transfer" means and includes the passing of property or any interest therein, in possession or enjoyment, present or future, by distribution by statute, descent, devise, bequest, grant, deed, bargain, sale, or gift.
"Transferee" means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, buyer, assignee, successor, or survivor or beneficiary.
"Waiver" means the written consent of the Director permitting the transfer of one or more assets held in the name of a decedent or a decedent and others.
N.J. Admin. Code § 18:26-1.1