N.J.S.A. § 54:33-10.
Apportionment of tax receipts to counties
After the close of each fiscal year the state comptroller shall draw his warrant on the state treasurer in favor of the county treasurer of each county for five per cent of the amount of tax collected under chapters 33 to 36 of this title (s. 54:33-1 et seq.), from property of resident decedents in the county during the fiscal year, as certified to the comptroller by the state tax commissioner, whereupon the same shall be paid out of the state treasury.
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In this chapter (14 sections)
- 54:33-1. · Definitions
- 54:33-2. · Jurisdiction of tax court
- 54:33-3. · Rights and remedies under prior acts saved
- 54:33-4. · Repeal of certain tax acts; taxes and liens thereunder…
- 54:33-5. · Powers of comptroller exercised by tax commissioner
- 54:33-6. · Books, records and documents; custody
- 54:33-7. · Records kept by tax commissioner
- 54:33-8. · Returns of appraisers and other data as privileged…
- 54:33-9. · Appraisers and employees; employment by tax commissioner
- 54:33-9.1. · District supervisor in Inheritance Tax Division; residence…
- 54:33-10. · Apportionment of tax receipts to counties
- 54:33-11. · Certain officers and employees; retention
- 54:33-12. · Commissioner may abolish unnecessary positions
- 54:33-14. · Annual report