Chapter

Chapter 34

N.J. Stat. Ann. § 54:34-1— Transfers taxable
N.J. Stat. Ann. § 54:34-1.1— Irrevocable disposition of reserved income, rights, etc., over property transferred 3 years prior to death
N.J. Stat. Ann. § 54:34-2— Transfer inheritance tax; phase-out
N.J. Stat. Ann. § 54:34-2.1— Mutually acknowledged relationship of parent and child; stepchildren
N.J. Stat. Ann. § 54:34-3— Ratio tax on transfer of property on nonresident
N.J. Stat. Ann. § 54:34-4— Exemptions
N.J. Stat. Ann. § 54:34-5— Deductions to ascertain market value
N.J. Stat. Ann. § 54:34-6— Appointment of appraisers
N.J. Stat. Ann. § 54:34-7— Compensation of appraisers
N.J. Stat. Ann. § 54:34-8— Misconduct of appraiser; penalty
N.J. Stat. Ann. § 54:34-9— Making appraisement; notice of; taking evidence; report
N.J. Stat. Ann. § 54:34-10— Failure to testify before appraiser; penalty
N.J. Stat. Ann. § 54:34-12— Levying the tax; notice to parties interested
N.J. Stat. Ann. § 54:34-13— Appeal of appraisement, assessment