N.J.S.A. § 54:38-15.
Constitutional construction
If for any reason any section or any provision of this chapter shall be questioned in any court, and shall be held to be unconstitutional or invalid, the same shall not be held to affect any other section or provision hereof. If for any reason any section, or provision, or the chapter in its entirety, shall be held to be unconstitutional or invalid, the same shall not be held to affect or invalidate, in whole or in part, any inheritance, succession or legacy tax laws of this state either heretofore or hereafter effective.
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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