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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 7 - DEDUCTION

Subchapter 7 - DEDUCTION

  • State Regulations
  • Compare
  1. § 18:26-7.1 - Deductions generally permitted
  2. § 18:26-7.2 - Decedent's debts
  3. § 18:26-7.3 - Debts secured by out-of-State real property
  4. § 18:26-7.4 - Mortgages
  5. § 18:26-7.5 - Debts secured by life insurance
  6. § 18:26-7.6 - Debt for claim of county welfare boards or State institutions
  7. § 18:26-7.7 - Estates subject to escheat
  8. § 18:26-7.8 - Funeral and last illness expenses
  9. § 18:26-7.9 - Administration expenses
  10. § 18:26-7.10 - Executor's and administrator's expenses
  11. § 18:26-7.11 - Counsel fees
  12. § 18:26-7.12 - Real estate broker commissions
  13. § 18:26-7.13 - Storage expense
  14. § 18:26-7.14 - Operating costs of business
  15. § 18:26-7.15 - State, county, and local taxes
  16. § 18:26-7.16 - Transfer taxes due to other jurisdictions
  17. § 18:26-7.17 - Loans secured by life insurance policies
  18. § 18:26-7.18 - 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.


No prior version found.

State Regulations Toolbox



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