Chapter

Chapter 38

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