SUBCHAPTER 2. IMPOSITION AND COMPUTATION OF TAX
N.J.A.C. 18:26-2.12 (2014)
§ 18:26-2.12 Renunciation or disclaimer
(a) If a transferee under a will or by operation of law disclaims or renounces his rights thereunder, or any portion thereof, the disclaimer or renunciation is given effect in computing the tax against the estate; provided, the instrument of disclaimer or renunciation is properly filed, in accordance with the provisions of N.J.S.A. 3B:9-1 et seq.
(b) A copy of the disclaimer or renunciation should be filed with the Transfer Inheritance Tax Section.