18:26-6.4 Tenancy by the entirety
The transfer of real property or personal property in this State held by a husband and wife/civil union couple as tenants by the entirety to the surviving spouse/civil union partner is not taxable for New Jersey Inheritance Tax purposes. See N.J.S.A. 46:3-17.2, P.L. 1987 c. 357, except that where words such as "husband and wife" and "spouse/wife/husband" are used in the statute, the words "civil union couple" and "civil union partner" shall be given the same treatment as the former terms, respectively.
The transfer of real property or personal property in this State held by a husband and wife/civil union couple as tenants by the entirety to the surviving spouse/civil union partner is not taxable for New Jersey Inheritance Tax purposes. See N.J.S.A. 46:3-17.2, P.L. 1987 c. 357, except that where words such as "husband and wife" and "spouse/wife/husband" are used in the statute, the words "civil union couple" and "civil union partner" shall be given the same treatment as the former terms, respectively.
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