34 chapters · 843 sections in this title.
N.J.S.A. 3B:24-1 Definitions
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3B:24-1. Definitions As used in this chapter: a. "The tax" means all taxes finally determined to be due and payable by a fiduciary, under the laws of the United States now or hereafter enacted and under the laws of this State now or hereafter enacted, imposing an estate tax; b. "…
N.J.S.A. 3B:24-2 Apportionment of tax among fiduciary and transferees interested in gross tax estate
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3B:24-2. Apportionment of tax among fiduciary and transferees interested in gross tax estate Whenever a fiduciary has paid or may be required to pay an estate tax under any law of the State of New Jersey or of the United States upon or with respect to any property required to be …
N.J.S.A. 3B:24-3 Apportionment of tax where temporary interest is created
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3B:24-3. Apportionment of tax where temporary interest is created Where a trust is created, or other provision made in any nontestamentary instrument whereby any person is given an interest in income, or an estate for years, or for life, or other temporary interest in any propert…
N.J.S.A. 3B:24-4 Apportionment of tax to transferees in absence of directions to contrary.
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3B:24-4 Apportionment of tax to transferees in absence of directions to contrary. 3B:24-4. Apportionment of tax to transferees in absence of directions to contrary. In the absence of directions to the contrary: a. That part of the tax shall be apportioned to each of the transfere…