N.J.S.A. § 54:38-16.
Other state taxes and liens unaffected
Nothing contained in this chapter shall be construed to decrease any inheritance, succession or legacy tax due or to become due the state or to impair the lien of the state for any such tax.
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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