SUBCHAPTER 2. IMPOSITION AND COMPUTATION OF TAX
N.J.A.C. 18:26-2.10 (2014)
§ 18:26-2.10 Multiple transfers
When more than one transfer subject to the tax has been made by a decedent to the same transferee, the tax is computed upon the aggregate clear market value of all of the property so transferred in the same manner and to the same extent as if all of the property had actually been transferred by a single transfer at the date of the decedent's death.