N.J. Admin. Code § 18:26-2.3
Current through Register Vol. 56, No. 8, April 15, 2024
The New Jersey transfer inheritance tax is computed on the portion of the clear market value of the property transferred in excess of any deductions set forth in N.J.S.A. 54:34-5(see N.J.A.C. 18:26-7) or any exemptions permitted under N.J.S.A. 54:34-4(see N.J.A.C. 18:26-6) at the rates then in effect on the date of the transferor's death.
N.J. Admin. Code § 18:26-2.3