54:35-9 - Statement of payment of or exemption from tax;Ā issuance; record
54:35-9.Ā Statement of payment of or exemption from tax;Ā issuance; record
When the tax and interest chargeable has been paid in full or secured by bond, or when an estate is determined by the State Tax Commissioner to be exempt from any inheritance tax of this State, a statement of such fact, signedĀ by the State Tax Commissioner, shall be issued to the executor, administratorĀ or other representative of the estate.Ā The statement shall be in such form asĀ the commissioner may adopt and shall include a concise but definite descriptionĀ of the real property disclosed in the proceeding. Such statement may beĀ recorded in the office of the county clerk of the county wherein the realĀ property is situate, in a book which shall be kept by the clerk for suchĀ purpose, labeledĀ "inheritance tax,"Ā for which recording and indexing theĀ clerk shall receive the fee prescribed therefor by section 22:2-19 of the TitleĀ Fees and Costs.
Amended by L.1938, c. 278, p. 605, s. 1.
Ā
When the tax and interest chargeable has been paid in full or secured by bond, or when an estate is determined by the State Tax Commissioner to be exempt from any inheritance tax of this State, a statement of such fact, signedĀ by the State Tax Commissioner, shall be issued to the executor, administratorĀ or other representative of the estate.Ā The statement shall be in such form asĀ the commissioner may adopt and shall include a concise but definite descriptionĀ of the real property disclosed in the proceeding. Such statement may beĀ recorded in the office of the county clerk of the county wherein the realĀ property is situate, in a book which shall be kept by the clerk for suchĀ purpose, labeledĀ "inheritance tax,"Ā for which recording and indexing theĀ clerk shall receive the fee prescribed therefor by section 22:2-19 of the TitleĀ Fees and Costs.
Amended by L.1938, c. 278, p. 605, s. 1.
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