Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 5 - TRANSFERS SUBJECT TO TAX
Section 18:26-5.13 - Insurance proceeds subject to New Jersey transfer inheritance tax

N.J. Admin. Code § 18:26-5.13

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Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:26-5.13 - Insurance proceeds subject to New Jersey transfer inheritance tax

Proceeds of any contract of insurance insuring the life of a resident of this State paid or payable to the estate or the executor or administrator of such decedent is subject to the New Jersey transfer inheritance tax.

N.J. Admin. Code § 18:26-5.13

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