N.J. Admin. Code § 18:26-8.11
Current through Register Vol. 56, No. 11, June 3, 2024
The face value or balance due of a bond and mortgage held as an investment, as of the date of death, plus any accrued interest as of such date, is presumed to be the correct value unless conclusive proof to the contrary is submitted that clearly indicates a different value as of the date of death.
N.J. Admin. Code § 18:26-8.11