N.J.S.A. § 54:38-11.
Funds out of which tax is payable
The tax imposed by this chapter shall be paid out of the same funds as those from which federal estate taxes are payable.
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In this chapter (14 sections)
- 54:38-1 · Imposition of tax; amount
- 54:38-2. · Additional tax in certain cases
- 54:38-3. · Reduction of tax; refund; time for filing application for…
- 54:38-4. · Taxation of future interests after estate tax paid; credit
- 54:38-5. · Estate taxes due upon date of death, extension, interest
- 54:38-6 · Assessment and collection; disposition of proceeds; executors…
- 54:38-7 · Copy of federal estate tax; alternate forms
- 54:38-10 · Jurisdiction of tax court; claim for refund
- 54:38-11. · Funds out of which tax is payable
- 54:38-12. · Certificate of inheritance withheld until tax paid;…
- 54:38-13. · Purpose of chapter; liberal construction
- 54:38-14. · Estates subject to tax
- 54:38-15. · Constitutional construction
- 54:38-16. · Other state taxes and liens unaffected