18:26-5.13 Insurance proceeds subject to New Jersey Inheritance Tax
Proceeds of any contract of insurance insuring the life of a resident of this State paid or payable to the Estate or the executor or administrator of such decedent is subject to the New Jersey Inheritance Tax.
Proceeds of any contract of insurance insuring the life of a resident of this State paid or payable to the Estate or the executor or administrator of such decedent is subject to the New Jersey Inheritance Tax.
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