§ 18:26-11.14 Exempt property not subject to waiver
The written consent of the Director is not required for the transfer of any property exempt or not includible for purposes of the New Jersey Transfer Inheritance Tax Act and the New Jersey Estate Tax Act. The property sought to be treated as exempt for purposes of the State death transfer tax statutes must not be includible in the gross estate of the decedent regardless of whether the tax at issue is the New Jersey Estate Tax or the New Jersey Inheritance Tax.
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