In the case of a decedent where no inheritance, succession, or legacy tax is due this State, the estate tax imposed must be determined pursuant to N.J.A.C. 18:26-3A.2.
N.J. Admin. Code § 18:26-3A.5
In the case of a decedent where no inheritance, succession, or legacy tax is due this State, the estate tax imposed must be determined pursuant to N.J.A.C. 18:26-3A.2.
N.J. Admin. Code § 18:26-3A.5