State Codes and Statutes
Statutes > New-jersey > Title-54 > Section-54-38
54:38-1 - Imposition of tax; amount
54:38-2 - Additional tax in certain cases
54:38-3 - Reduction of tax; refund; time for filing application for refund
54:38-4 - Taxation of future interests after estate tax paid; credit
54:38-5 - Estate taxes due upon date of death, extension, interest
54:38-6 - Assessment and collection; disposition of proceeds; executors personally liable; liens
54:38-7 - Copy of federal estate tax; alternate forms
54:38-10 - Jurisdiction of tax court; claim for refund
54:38-11 - Funds out of which tax is payable
54:38-12 - Certificate of inheritance withheld until tax paid; exception
54:38-13 - Purpose of chapter; liberal construction
54:38-14 - Estates subject to tax
54:38-15 - Constitutional construction
54:38-16 - Other state taxes and liens unaffected
State Codes and Statutes
Statutes > New-jersey > Title-54 > Section-54-38
54:38-1 - Imposition of tax; amount
54:38-2 - Additional tax in certain cases
54:38-3 - Reduction of tax; refund; time for filing application for refund
54:38-4 - Taxation of future interests after estate tax paid; credit
54:38-5 - Estate taxes due upon date of death, extension, interest
54:38-6 - Assessment and collection; disposition of proceeds; executors personally liable; liens
54:38-7 - Copy of federal estate tax; alternate forms
54:38-10 - Jurisdiction of tax court; claim for refund
54:38-11 - Funds out of which tax is payable
54:38-12 - Certificate of inheritance withheld until tax paid; exception
54:38-13 - Purpose of chapter; liberal construction
54:38-14 - Estates subject to tax
54:38-15 - Constitutional construction
54:38-16 - Other state taxes and liens unaffected
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