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62 chapters · 2,087 sections in this title.
N.J.S.A. 54:38-1 Imposition of tax; amount.
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54:38-1 Imposition of tax; amount. 54:38-1. a. In addition to the inheritance, succession or legacy taxes imposed by this State under authority of chapters 33 to 36 of this title (R.S.54:33-1 et seq.), or hereafter imposed under authority of any subsequent enactment, there is her…
N.J.S.A. 54:38-10 Jurisdiction of tax court; claim for refund.
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54:38-10 Jurisdiction of tax court; claim for refund. 54:38-10. a. The tax court on appeal shall have jurisdiction to hear and determine all questions in relation to any tax imposed under the provisions of this chapter. Any executor, administrator, trustee, person or corporation …
N.J.S.A. 54:38-11 Funds out of which tax is payable
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54:38-11. Funds out of which tax is payable The tax imposed by this chapter shall be paid out of the same funds as those from which federal estate taxes are payable.
N.J.S.A. 54:38-12 Certificate of inheritance withheld until tax paid; exception
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54:38-12. Certificate of inheritance withheld until tax paid; exception The state tax commissioner shall not issue any certificate or other evidence of inheritance, succession or legacy tax paid this state in the estate of a resident decedent for use before the internal revenue b…
