N.J.S.A. § 54:37-2.
Construction
The provisions of this chapter shall be liberally construed so that the state of domicile of a decedent shall receive any death taxes, together with interest and penalties thereon, due it.
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In this chapter (8 sections)
- 54:37-1. · Definitions
- 54:37-2. · Construction
- 54:37-3. · Application of chapter; reciprocity
- 54:37-4. · Original grant of letters; notice to domiciliary state
- 54:37-5. · Proof of payment of death taxes of domiciliary state
- 54:37-6. · Failure to prove tax payment; notice to domiciliary state
- 54:37-7. · Enforcement of tax; action for accounting; remission of…
- 54:37-8. · Final accounting not allowed until taxes paid