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New Jersey Statutes, Title: 54, TAXATION

    Chapter 33:

      Section: 54:33-1: Definitions

           As used in chapters 33 to 36 of this title (s. 54:33-1 et seq.):

"Estate" and "property" mean the interest of the testator, intestate, grantor, bargainor or vendor, passing or transferred to the individual or specific legatee, devisee, heir, next of kin, grantee, donee or vendee, not exempt from the provisions of said chapters 33 to 36, whether such property be situated within or without this state.

"Transfer" includes the passing of property, or any interest therein, in possession or enjoyment, present or future, by distribution by statute, descent, devise, bequest, grant, deed, bargain, sale or gift.



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






Older versions of 54:33-1 (if available):



Court decisions that cite this statute: CLICK HERE.