N.J. Admin. Code § 18:26-3C.2

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

Section 18:26-3C.2 - Transfer of property requires waiver

Although no estate tax is imposed upon the estate, N.J.S.A. 54:38-6requires that property owned by the decedent as of the date of the decedent's death may be transferred only with the written consent of the Director. The Director requires that any such transfer comply with the provisions of N.J.A.C. 18:26-11.

N.J. Admin. Code § 18:26-3C.2

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