N.J.S.A. § 54:38-13.
Purpose of chapter; liberal construction
It is the intent and purpose of this chapter to obtain for this state the benefit of the credit allowed under the provisions of section three hundred and one, subsection "b" of the federal revenue act of one thousand nine hundred and twenty-six, the amendments thereof and supplements thereto and any subsequent modifications thereof. The provisions of this chapter shall be interpreted and construed liberally in order to accomplish the purpose thereof and the state tax commissioner shall have, in addition to his other powers and those in this chapter specified, all additional, implied and incidental powers which shall be proper and necessary to effect and carry out the expressed intent and purpose of this chapter.
Source: view the official text
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