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New Jersey Statutes, Title: 54, TAXATION

    Chapter 36: Vested remainders after estate for life or years

      Section: 54:36-2: Valuation of estates for life or years

           In determining the value of a life estate, annuity, or estate for a term of years, the United States Life Tables, after December 31, 1970, Single Life Male 6\% and Single Life Female 6\%, published by the United States Department of Health, Education and Welfare, Public Health Service, with interest at the rate of 6\% per annum, shall be used and shall be effective with respect to estates of decedents dying on or after January 1, 1978.

Amended by L.1977, c. 219, s. 2, eff. July 1, 1978.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:36-2 (if available):



Court decisions that cite this statute: CLICK HERE.