N.J. Admin. Code § 18:26-3A.1
Current through Register Vol. 56, No. 19, October 7, 2024
Estates subject to tax--decedents dying after December 31, 2001, but before January 1, 2017 In addition to the transfer inheritance tax imposed upon the transfer of property of a decedent in this State, an estate tax is imposed upon the transfer of the estate of every resident decedent dying after December 31, 2001, but before January 1, 2017, that would have been subject to an estate tax payable to the United States under the provisions of the Internal Revenue Code, 26 U.S.C. §§ 1 et seq., in effect on December 31, 2001
N.J. Admin. Code § 18:26-3A.1