Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/appellate/00240-15.opn.html -- rank: 1000

... A. 54:49-6(a).] The estate tax statute at N.J.S.A. 54:38-13, entitled “Purpose of chapter; liberal construction,” provides Taxation ... carry out the expressed intent and purpose of this chapter. [N.J.S.A. 54:38-13.] Further support for Taxation’s authority to undertake a comprehensive ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	130242

2 Malcolm S. Forbes, Jr., etc v. Dir, Div of Taxation -- rank: 706

... paid this state.... N.J.S.A . 54:38-1. N.J.S.A . 54:38-13 explains that It is the intent and purpose of this ... any federal estate tax. The legislative intent, as indicated in N.J.S.A . 54:38-13, is to liberally construe the statute to obtain for the ...

docket:	01138-93
court:
decided:	1994-08-14
status:
citation:	14 N.J. Tax 257
Document Size:	36797