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62 chapters · 2,087 sections in this title.
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…
N.J.S.A. 54:38-13 Purpose of chapter; liberal construction
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54:38-13. Purpose of chapter; liberal construction It is the intent and purpose of this chapter to obtain for this state the benefit of the credit allowed under the provisions of section three hundred and one, subsection "b" of the federal revenue act of one thousand nine hundred…
N.J.S.A. 54:38-14 Estates subject to tax
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54:38-14. Estates subject to tax This chapter shall apply to the estates of all decedents dying hereafter and to the estates of those who died subsequent to February twenty-sixth, one thousand nine hundred and twenty-six, which are still in process of settlement and subject to th…
