18:26-2.7 Rates of Class "C" transferee

TRANSFER INHERITANCE AND ESTATE TAX  
SUBCHAPTER 2. IMPOSITION AND COMPUTATION OF TAX
N.J.A.C. 18:26-2.7 (2014)
§ 18:26-2.7 Rates of Class "C" transferee

   (a) In the case of a transfer to a Class "C" transferee, where the decedent dies on or after July 1, 1988, the rates are as follows:

1. On any amount in excess of--

$ 25,000	up to	1,100,000	.....................	11%
1,100,000	up to	1,400,000	.....................	13%
1,400,000	up to	1,700,000	.....................	14%
1,700,000	.........................................			16%

 
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