N.J. Admin. Code Tit. 18, ch. 26 - TRANSFER INHERITANCE AND ESTATE TAX

  1. Subchapter 1 - DEFINITIONS (§ 18:26-1.1)
  2. Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX (§ 18:26-2.1 to 18:26-2.18 through 18:26-2.19)
  3. Subchapter 3 - ESTATE TAX-DECEDENTS DYING ON OR BEFORE DECEMBER 31, 2001 (§ 18:26-3.1 to 18:26-3.10)
  4. Subchapter 3A - ESTATE TAX-DECEDENTS DYING AFTER DECEMBER 31, 2001, BUT BEFORE JANUARY 1, 2017 (§ 18:26-3A.1 to 18:26-3A.13)
  5. Subchapter 3B - ESTATE TAX-DECEDENTS DYING AFTER DECEMBER 31, 2016, BUT BEFORE JANUARY 1, 2018 (§ 18:26-3B.1 to 18:26-3B.11)
  6. Subchapter 3C - ESTATE TAX-DECEDENTS DYING AFTER DECEMBER 31, 2017 (§ 18:26-3C.1 to 18:26-3C.2)
  7. Subchapter 4 - COMPROMISES (INHERITANCE AND ESTATE TAXES) (§ 18:26-4.1 to 18:26-4.4 through 18:26-4.5)
  8. Subchapter 5 - TRANSFERS SUBJECT TO TAX (§ 18:26-5.1 to 18:26-5.21)
  9. Subchapter 6 - EXEMPTIONS (§ 18:26-6.1 to 18:26-6.17)
  10. Subchapter 7 - DEDUCTION (§ 18:26-7.1 to 18:26-7.18)
  11. Subchapter 8 - ASSESSMENT AND VALUATION (§ 18:26-8.1 to 18:26-8.26)
  12. Subchapter 9 - RETURNS, PAYMENT AND PENALTIES (§ 18:26-9.1 to 18:26-9.17)
  13. Subchapter 10 - COLLECTION AND REFUND (§ 18:26-10.1 to 18:26-10.13)
  14. Subchapter 11 - WAIVERS-CONSENT TO TRANSFER (§ 18:26-11.1 to 18:26-11.32)
  15. Subchapter 12 - ADMINISTRATION AND FORMS (§ 18:26-12.1 to 18:26-12.12)
  16. Appendix A - RESERVED, version 2

Notes

N.J. Admin. Code Tit. 18, ch. 26
CHAPTER SOURCE AND EFFECTIVE DATE:
R.2018 d.139, effective 7/16/2018.
See: 49 N.J.R. 2210(a), 50 N.J.R. 1624(a).
CHAPTER HISTORICAL NOTE:
Chapter 26, Transfer Inheritance and Estate Tax, became effective prior to 9/1/1969.
Pursuant to Executive Order No. 66(1978), Chapter 26, Transfer Inheritance and Estate Tax, was readopted as R.1983 d.356, effective 8/12/1983. See: 15 N.J.R. 1088(b), 15 N.J.R. 1488(b).
Pursuant to Executive Order No. 66(1978), Chapter 26, Transfer Inheritance and Estate Tax, was readopted as R.1988 d.300, effective 6/7/1988. See: 20 N.J.R. 637(a), 20 N.J.R. 1571(a).
Pursuant to Executive Order No. 66(1978), Chapter 26, Transfer Inheritance and Estate Tax, was readopted as R.1993 d.314, effective 6/4/1993. See: 25 N.J.R. 1498(a), 25 N.J.R. 2906(a).
Pursuant to Executive Order No. 66(1978), Chapter 26, Transfer Inheritance and Estate Tax, was readopted as R.1998 d.194, effective 3/26/1998. See: 30 N.J.R. 609(a), 30 N.J.R. 1426(b).
Chapter 26, Transfer Inheritance and Estate Tax, was readopted as R.2003 d.152, effective 3/17/2003. As a part of R.2003 d.152, Subchapter 3A, Estate Tax--Decedent's Dying after December 31, 2001, was adopted as new rules. See: 34 N.J.R. 3935(a), 35 N.J.R. 1567(b).
Subchapter 3, Additional Tax (New Jersey Estate Tax), was renamed Estate Tax--Decedents Dying on or before December 31, 2001; and Subchapter 3A, Estate Tax--Decedent's Dying after December 31, 2001, was renamed Estate Tax--Decedents Dying after December 31, 2001, by R.2006 d.196, effective 6/5/2006. See: 37 N.J.R. 1694(a), 38 N.J.R. 2518(b).
Chapter 26, Transfer Inheritance and Estate Tax, was readopted as R.2008 d.206, effective 6/25/2008. See: 40 N.J.R. 872(a), 40 N.J.R. 4342(a).
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 26, Transfer Inheritance and Estate Tax, expired on 6/25/2015. See: 43 N.J.R. 1203(a).
Chapter 26, Transfer Inheritance and Estate Tax, was adopted as new rules by R.2018 d.139, effective 7/16/2018. See: Source and Effective Date.

CHAPTER AUTHORITY:

N.J.S.A. 54:38-7 and 54:50-1.

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