Skip to main content
THIS SITE
Go back to Chapters Go back to N.J.Statutes homepage

Title: 54 - TAXATION

Chapter: 38 - Imposition of tax; amount.

54:38-1: Imposition of tax; amount.

54:38-2: Additional tax in certain cases

54:38-3: Reduction of tax; refund; time for filing application for refund

54:38-4: Taxation of future interests after estate tax paid; credit

54:38-5: Estate taxes due upon date of death, extension, interest

54:38-6: Assessment and collection; disposition of proceeds; executors personally liable; liens.

54:38-7: Copy of federal estate tax; alternate forms.

54:38-10: Jurisdiction of tax court; claim for refund.

54:38-11: Funds out of which tax is payable

54:38-12: Certificate of inheritance withheld until tax paid; exception

54:38-13: Purpose of chapter; liberal construction

54:38-14: Estates subject to tax

54:38-15: Constitutional construction

54:38-16: Other state taxes and liens unaffected