N.J. Admin. Code § 18:26-2.11 - Renunciation or disclaimer
(a) If a transferee
under a will or by operation of law disclaims or renounces his or her rights
thereunder, or any portion thereof, and the instrument of disclaimer or
renunciation is properly delivered and/or filed in accordance with the
provisions of
N.J.S.A.
3B:9-1 et seq., the disclaimer or
renunciation is given effect in computing the tax.
(b) A copy of the disclaimer or renunciation
should be filed with the Transfer Inheritance Tax Branch.
Notes
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No prior version found.