18:26-9.9 Payment
(a) Due date of payment. The New Jersey Inheritance Tax is due at the date of a decedent's death; however, payment may be made at any time within eight months after the date of death. There is no extension of time permitted or granted for the payment of the tax.
(b) Due date, executory devises, contingent future estates, estates subject to power of appointment. The New Jersey Inheritance Tax on executory devise or the transfer of property subject to a contingency or a power of appointment is due and payable within two months after the person entitled to the property comes into enjoyment, seisin or possession of such property.
(a) Due date of payment. The New Jersey Inheritance Tax is due at the date of a decedent's death; however, payment may be made at any time within eight months after the date of death. There is no extension of time permitted or granted for the payment of the tax.
(b) Due date, executory devises, contingent future estates, estates subject to power of appointment. The New Jersey Inheritance Tax on executory devise or the transfer of property subject to a contingency or a power of appointment is due and payable within two months after the person entitled to the property comes into enjoyment, seisin or possession of such property.
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