18:26-2.9 Escheat

TRANSFER INHERITANCE AND ESTATE TAX  
SUBCHAPTER 2. IMPOSITION AND COMPUTATION OF TAX
N.J.A.C. 18:26-2.9 (2014)
§ 18:26-2.9 Escheat

   In the case of a decedent who dies intestate with no known heirs surviving, the rate of tax is assessed against the transfer at the highest rate permissible to the State.