SUBCHAPTER 2. IMPOSITION AND COMPUTATION OF TAX
N.J.A.C. 18:26-2.5 (2014)
§ 18:26-2.5 Rates for Class "A" transferee
(a) Transfers to a spouse are totally exempt where the decedent dies on or after January 1, 1985.
(b) Transfers to all Class "A" transferees, where decedent dies on or after July 1, 1988, are totally exempt, except that transfers to a domestic partner are totally exempt where the decedent dies on or after July 10, 2004, and transfers to a civil union partner are totally exempt where the decedent dies on or after February 19, 2007.
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