N.J.A.C. 18:26-3.5 (2014)
§ 18:26-3.5 Change in Federal estate tax
In the event that the Federal Estate Tax Law is amended or changed with regard to the credit allowable for inheritance, succession or legacy taxes paid to any state or territory of the United States, including the District of Columbia, the estate tax due this State, shall be so computed as so to absorb the full amount of such changed credit.
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