18:26-2.8 Rates of Class "D" transferee

TRANSFER INHERITANCE AND ESTATE TAX  
SUBCHAPTER 2. IMPOSITION AND COMPUTATION OF TAX
N.J.A.C. 18:26-2.8 (2014)
§ 18:26-2.8 Rates of Class "D" transferee

   In the case of a transfer to a Class "D" transferee, the rates are as follows:

	On any amount up to $ 700,000	15%
	On any amount in excess of $ 700,000	16%