Subchapter 3A - ESTATE TAX-DECEDENTS DYING AFTER DECEMBER 31, 2001, BUT BEFORE JANUARY 1, 2017
- § 18:26-3A.1 - Estates subject to tax-decedents dying after December 31, 2001, but before January 1, 2017
- § 18:26-3A.2 - Amount of the tax and certain valuations
- § 18:26-3A.3 - Simplified tax system
- § 18:26-3A.4 - Reduction of tax; out-of-State property
- § 18:26-3A.5 - Estate tax where no transfer inheritance tax imposed
- § 18:26-3A.6 - Lien
- § 18:26-3A.7 - Time limit for assessments
- § 18:26-3A.8 - Filing of tax return and other information
- § 18:26-3A.9 - Taxation of future interest after estate tax paid; credit
- § 18:26-3A.10 - Payment; due date; interest; extension of time
- § 18:26-3A.11 - Refunds
- § 18:26-3A.12 - Protests, hearings, and appeals
- § 18:26-3A.13 - Protests, hearings and appeals
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