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  1. LII
  2. State Regulations
  3. New Jersey Administrative Code
  4. Title 18 - TREASURY - TAXATION
  5. N.J. Admin. Code Tit. 18, ch. 26 - TRANSFER INHERITANCE AND ESTATE TAX
  6. Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX

Subchapter 2 - IMPOSITION AND COMPUTATION OF TAX

  • State Regulations
  • Compare
  1. § 18:26-2.1 - Nature of tax
  2. § 18:26-2.2 - Law at the time of death controls
  3. § 18:26-2.3 - Computation of tax
  4. § 18:26-2.4 - Rates for Class "A" transferee
  5. § 18:26-2.5 - Requirements for specific Class "A" transferees
  6. § 18:26-2.6 - Rates of Class "C" transferee
  7. § 18:26-2.7 - Rates of Class "D" transferee
  8. § 18:26-2.8 - Escheat
  9. § 18:26-2.9 - Multiple transfers
  10. § 18:26-2.10 - Distribution by agreement
  11. § 18:26-2.11 - Renunciation or disclaimer
  12. § 18:26-2.12 - Possibility of divestment
  13. § 18:26-2.13 - Composition or compromise of taxes on certain transfers
  14. § 18:26-2.14 - Bond in lieu of payment
  15. § 18:26-2.15 - Ratio tax on transfer of nonresident decedent's property
  16. § 18:26-2.16 - Direction in will as to payment of tax
  17. § 18:26-2.17 - Direction in will as to payment of tax
  18. § 18:26-2.18 through 18:26-2.19 - Reserved

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


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State Regulations Toolbox

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