Kenneth Vercammen & Associates, P.C.
2053 Woodbridge Ave.
Edison, NJ 08817
(732) 572-0500
www.njlaws.com

Tuesday, June 24, 2014

18:26-2.2 Law at the time of death controls

TRANSFER INHERITANCE AND ESTATE TAX  
SUBCHAPTER 2. IMPOSITION AND COMPUTATION OF TAX

N.J.A.C. 18:26-2.2 (2014)

§ 18:26-2.2 Law at the time of death controls

   The right of the State to the inheritance tax on transfers vests at the moment of a decedent's death so that the law prevailing at the time of death of a resident or nonresident controls the transfers subject to the tax and the rates thereon.

 

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