N.J. Admin. Code § 18:26-2.17

Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:26-2.17 - Direction in will as to payment of tax

The direction of a decedent's will regarding the payment of inheritance or estate taxes out of a specific fund or the residuary estate, while binding on the executor and the beneficiaries, has no effect in the computation of tax due this State.

N.J. Admin. Code § 18:26-2.17