N.J. Admin. Code § 18:26-3C.1

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:26-3C.1 - Estates subject to tax-decedents dying after December 31, 2017

(a) No estate tax is imposed upon the transfer of the estate of every resident decedent dying after December 31, 2017.

(b) The Director has determined that no formal Estate Tax return, form IT-Estate, is required to be filed for the estate of every resident decedent dying after December 31, 2017.

Adopted by 50 N.J.R. 1624(a), effective 7/16/2018