Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX
- Section 18:26-2.1 - Nature of tax
- Section 18:26-2.2 - Law at the time of death controls
- Section 18:26-2.3 - Computation of tax
- Section 18:26-2.4 - Rates for Class "A" transferee
- Section 18:26-2.5 - Requirements for specific Class "A" transferees
- Section 18:26-2.6 - Rates of Class "C" transferee
- Section 18:26-2.7 - Rates of Class "D" transferee
- Section 18:26-2.8 - Escheat
- Section 18:26-2.9 - Multiple transfers
- Section 18:26-2.10 - Distribution by agreement
- Section 18:26-2.11 - Renunciation or disclaimer
- Section 18:26-2.12 - Possibility of divestment
- Section 18:26-2.13 - Composition or compromise of taxes on certain transfers
- Section 18:26-2.14 - Bond in lieu of payment
- Section 18:26-2.15 - Ratio tax on transfer of nonresident decedent's property
- Section 18:26-2.16 - Direction in will as to payment of tax
- Section 18:26-2.17 - Direction in will as to payment of tax
- Section 18:26-2.18 through 18:26-2.19 - Reserved