SUBCHAPTER 3. ADDITIONAL TAX (NEW JERSEY ESTATE TAX)
N.J.A.C. 18:26-3.3 (2014)
§ 18:26-3.3 Maximum estate tax where no inheritance tax imposed
In an estate where no inheritance tax is due this State, but an estate tax is due the United States under the provisions of the Federal Estate Tax Law in effect at the date of a decedent's death, the estate tax due this State is that amount representing the difference between the gross amount of the inheritance, legacy and succession taxes actually paid any other states, territories, possessions or the District of Columbia, if any, and the maximum amount of credit allowable under the Federal Estate Tax Law.