18:26-6.2 Class "C" transfers
(a) In instances where the decedent dies on or after July 1, 1988, the transfer of property having an aggregate clear market value of $ 25,000 or less which is transferred to a brother or sister of decedent, a wife or widow of a son of a decedent or a husband or widower of a daughter of a decedent is exempt from the New Jersey transfer inheritance tax.
(b) In instances where the decedent dies on or after February 19, 2007, the transfer of property having an aggregate clear market value of $ 25,000 or less, which is transferred to a civil union partner or surviving civil union partner of a son or a daughter of a decedent is exempt from the New Jersey transfer inheritance tax.
(a) In instances where the decedent dies on or after July 1, 1988, the transfer of property having an aggregate clear market value of $ 25,000 or less which is transferred to a brother or sister of decedent, a wife or widow of a son of a decedent or a husband or widower of a daughter of a decedent is exempt from the New Jersey transfer inheritance tax.
(b) In instances where the decedent dies on or after February 19, 2007, the transfer of property having an aggregate clear market value of $ 25,000 or less, which is transferred to a civil union partner or surviving civil union partner of a son or a daughter of a decedent is exempt from the New Jersey transfer inheritance tax.
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