62 chapters · 2,087 sections in this title.
N.J.S.A. 54:38A-1 Reasonable doubt as to domicile of decedent; settlement
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54:38A-1. Reasonable doubt as to domicile of decedent; settlement 1. Where the Director of the Division of Taxation claims that a decedent was domiciled in this state at the time of death and the taxing authorities of another state or states make a similar claim with respect to t…
N.J.S.A. 54:38A-2 Effective date
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54:38A-2. Effective date This act shall take effect immediately and shall apply where death occurs on or after its effective date. L.1944, c. 220, p. 761, s. 2.
N.J.S.A. 54:38A-3 Compromise and settlement of certain tax claims or liens; waiver of defenses
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54:38A-3. Compromise and settlement of certain tax claims or liens; waiver of defenses Where any lien or claim for any past due transfer inheritance taxes or estate or transfer taxes shall be brought into question, claimed to be invalid or impaired, or shall be in the course of l…
N.J.S.A. 54:38A-4 Payment pursuant to compromise
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54:38A-4. Payment pursuant to compromise Any such alteration, revision, compromise or settlement shall be null and void unless the amount agreed to be paid pursuant thereto shall be paid within the time or times fixed in said agreement and in such event all payments made thereund…