N.J.A.C. 18:26-5.18 (2014)
§ 18:26-5.18 Proceeds of single premium life insurance with annuity contracts
(a) The proceeds of single premium life insurance contracts combining a life insurance feature and an annuity feature are subject to the New Jersey Inheritance Tax.
(b) The proceeds of life insurance contracts combining a life insurance feature and an annuity feature, are subject to the New Jersey Inheritance Tax.
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