... 33-1 et seq. " L . 1978, c . 32,ยง 1, N.J.S.A. 54:33-2. See also the historical note in this regard. Similarly, the ... estate taxes. L ., 1978, c . 32, effective July 1, 1979. N.J.S.A. 54:33-2; N.J.S.A. 54:34-13; N.J.S ... A. 2A:3A-1 et seq. establishing the Tax Court, N.J.S.A. 54:33-2 transfer inheritances tax, and N.J.S.A. 54:38 ...