62 chapters · 2,087 sections in this title.
N.J.S.A. 54:34-1 Transfers taxable.
4.7K chars
54:34-1 Transfers taxable. 54:34-1. Except as provided in section 54:34-4 of this Title, a tax shall be and is hereby imposed at the rates set forth in section 54:34-2 of this Title upon the transfer of property, real or personal, of the value of $500.00 or over, or of any intere…
N.J.S.A. 54:34-1.1 Irrevocable disposition of reserved income, rights, etc., over property transferred 3 years prior to death
0.6K chars
54:34-1.1. Irrevocable disposition of reserved income, rights, etc., over property transferred 3 years prior to death A transfer of property by deed, grant, bargain, sale or gift wherein the transferor is entitled to some income, right, interest or power, either expressly or by o…
N.J.S.A. 54:34-10 Failure to testify before appraiser; penalty
0.3K chars
54:34-10. Failure to testify before appraiser; penalty A person failing to attend before an appraiser after service of a subpoena, or refusing to give information concerning an estate, shall be liable to a penalty of two hundred dollars, to be recovered in an action at law by the…
N.J.S.A. 54:34-12 Levying the tax; notice to parties interested
0.4K chars
54:34-12. Levying the tax; notice to parties interested From the report and other data filed in his office pursuant to section 54:34-9 of this title the state tax commissioner shall forthwith assess and fix the cash value of the estate and levy the tax to which the same is liable…