SUBCHAPTER 3. ADDITIONAL TAX (NEW JERSEY ESTATE TAX)
N.J.A.C. 18:26-3.6 (2014)
§ 18:26-3.6 Taxation of future interests after estate tax paid; credit
If after the payment of the New Jersey estate tax there shall become due and payable a tax upon any future interest in any property under an instrument creating an executory devise or an estate in expectancy of any kind or character which is contingent or defeasible, or if by reason of any additional or corrected assessment by the Director an additional inheritance, succession or legacy tax shall become due and payable, the tax paid shall be credited against the tax arising therefrom, but the amount so credited shall not in any event exceed the amount of the tax so accruing.