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New Jersey Statutes, Title: 54, TAXATION

    Chapter 38: Imposition of tax; amount.

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

           The state tax commissioner shall not issue any certificate or other evidence of inheritance, succession or legacy tax paid this state in the estate of a resident decedent for use before the internal revenue bureau in an estate tax proceeding until all estate taxes imposed by this chapter have been paid or payment duly provided for, but the state tax commissioner may, in his discretion, pending final determination of all inheritance, succession, legacy, transfer or estate taxes due this state, issue temporary or preliminary certificates, so marked, showing payments on account of such taxes.



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






Older versions of 54:38-12 (if available):



Court decisions that cite this statute: CLICK HERE.