The tax imposed by this chapter shall be paid out of the same funds as those from which federal estate taxes are payable.
N.J. Stat. Ann. § 54:38-11
Funds out of which tax is payable
Known as the Uniform Transitional Utility Assessment Act
The act spans §§ 54:10A-1 to 54:8A-99 (2,083 sections).
Current official text: New Jersey Legislature. Digitized from the New Jersey Legislature bulk statutes download. Reproduced from public-domain New Jersey statutes; confirm against the official source for the current text. Not legal advice.