N.J. Admin. Code § 18:26-2.12

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:26-2.12 - Possibility of divestment

Notwithstanding that a transferee's act or omission can divest the property transferred, the tax on the transfer is computed as if there were no possibility of divestment.

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