reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:37-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:37-6 - Failure to prove tax payment; notice to domiciliary state

54:37-6. Failure to prove tax payment; notice to domiciliary state  If the proof required by section 54:37-5 of this title is not filed within the time therein limited, the clerk of such probate court shall forthwith notify by mail the official or body of the domiciliary state so charged with the administration of the death tax. The notice shall state: a. The name, date of death and last domicile of the decedent; b. The name and address of each executor or administrator; c. The fact that the executor or administrator has not filed theretofore the proof so required; and d. A summary of the values of the real estate and tangible and intangible personalty, wherever situate, belonging to the decedent at the time of his death, if known to the clerk. The clerk shall attach to the notice a plain copy of the will and codicils if the decedent died testate, or, if he died intestate, a list of the heirs and next of kin so far as known to the clerk.
NJ Rev Stat § 54:37-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:37-7 - Enforcement of tax; action for accounting; remission of intangibles

54:37-7. Enforcement of tax; action for accounting; remission of intangibles  If the official or body charged with the administration of the death tax laws of the domiciliary State shall, within sixty days after a notice is mailed pursuant to section 54:37-6 of this Title commence an action to compel an accounting in such estate with a court of this State having jurisdiction over the accounts of the estate, the court shall require such accounting. When the accounting has been filed and approved by the court, the court shall direct the remission to the fiduciary appointed by the domiciliary State of sufficient of the intangible personalty, after payment of creditors in this State and expenses of administration in this State, to satisfy the claims of the domiciliary State for death taxes, interest and penalties. Amended by L.1953, c. 51, p. 929, s. 146.
NJ Rev Stat § 54:37-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:37-8 - Final accounting not allowed until taxes paid

54:37-8. Final accounting not allowed until taxes paid  No executor or administrator shall be entitled to a judgment settling his final account or to a discharge in any court of this State unless he has complied with the provisions of section 54:37-5 of this Title. Amended by L.1953, c. 51, p. 929, s. 147.
NJ Rev Stat § 54:38-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38-2 - Additional tax in certain cases

54:38-2. Additional tax in certain cases  If subsequent to the determination of the tax due under this chapter an additional or increased estate tax shall become payable to the United States by reason of any redetermination, or additional or corrected assessment, as to a portion of which the estate is entitled to a credit on account of estate, inheritance, succession or legacy taxes paid to any state or territory of the United States or the District of Columbia, then an additional estate tax shall be due and payable to this state to be assessed in the same manner as provided by section 54:38-1 of this title.
NJ Rev Stat § 54:38-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38-3 - Reduction of tax; refund; time for filing application for refund

54:38-3. Reduction of tax; refund; time for filing application for refund  If, subsequent to the determination of the tax due under this chapter, the amount of the Federal estate tax shall be decreased and the amount of the Federal credit correspondingly reduced by reason of any corrected assessment or redetermination, the tax due hereunder shall be reduced accordingly upon satisfactory proof submitted to the State Tax Commissioner, and, if the tax due hereunder shall have theretofore been paid into the State treasury, the Comptroller of the Treasury, on satisfactory proof of such fact submitted to the State Tax Commissioner, and duly certified by him to the Comptroller, shall draw his warrant on the State Treasurer in favor of the executor, administrator, trustee, person or corporation who has paid said tax, or who may be lawfully entitled to receive the same, for the amount of such tax excessively paid and said warrant shall be paid by the State Treasurer out of any appropriation for the refund of transfer inheritance taxes the same as warrants for the refund of such taxes under the transfer inheritance tax statutes of this State are paid. The foregoing provisions respecting refund shall apply with the same force and effect to any other payments determined by the State Tax Commissioner to have been excessively made under this chapter. All applications for the refund of taxes claimed to have been excessively or erroneously paid hereunder must be filed with the State Tax Commissioner within three years from the date of payment. Amended by L.1944, c. 75, p. 151, s. 1.
NJ Rev Stat § 54:38-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38-4 - Taxation of future interests after estate tax paid; credit

54:38-4. Taxation of future interests after estate tax paid; credit  If after the payment of the tax hereby imposed there shall become due and payable a tax upon any future interest in any property under an instrument creating an executory devise or an estate in expectancy of any kind or character which is contingent or defeasible, under sections 54:36-3 to 54:36-7 of this title, or if by reason of any additional or corrected assessment by the state tax commissioner an additional inheritance, succession or legacy tax shall become due and payable under chapters 33 to 36 of this title (s. 54:33-1 et seq.), or under any subsequent enactment imposing taxes of a similar nature, the tax paid under this chapter shall be credited against the tax arising under said sections 54:36-3 to 54:36-7 or any additional tax as aforesaid, but the amount so credited shall not in any event exceed the amount of the tax so accruing. Nothing contained in this chapter shall reduce the amount of inheritance, succession or legacy taxes due and payable to the state under the provisions of said chapters 33 to 36 of this title, or under any subsequent enactment or entitle the estate of any resident decedent to a refund because the taxes paid thereunder shall exceed the amount of the credit under any federal revenue act in effect as of the date of death of the decedent.
NJ Rev Stat § 54:38-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38-5 - Estate taxes due upon date of death, extension, interest

54:38-5. Estate taxes due upon date of death, extension, interest  54:38-5. All taxes imposed by R.S.54:38-1 and R.S.54:38-2 shall become due at the date of death of the decedent and if not paid before the expiration of nine months from the date of the death of the decedent shall bear interest at the rate of ten percent per annum from the expiration of said nine months until paid, unless an extension of time to file the federal estate tax return is granted, in which case the director may reduce the interest rate to six percent per annum until the expiration of the extension; provided however, that if the decedent shall have heretofore died or shall hereafter die while a member of the Armed Forces of the United States, no such tax shall commence to bear such interest until the expiration of nine months after receipt of official notification of the death of the decedent by the husband, wife, father, mother, or next of kin of such decedent. The director may, for cause shown, extend the time for payment with interest at the rate of ten percent per annum for such period as the circumstances, in his discretion, may require.  Amended 1992,c.39.
NJ Rev Stat § 54:38-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38-6 - Assessment and collection; disposition of proceeds; executors personally liable; liens.

54:38-6 Assessment and collection; disposition of proceeds; executors personally liable; liens.  54:38-6. The Director of the Division of Taxation in the Department of the Treasury shall assess and collect all taxes imposed by this chapter. Such taxes when and as collected by the director shall be paid forthwith into the State Treasury for the exclusive use of the State, and all administrators, executors, trustees, grantees, donees and vendees, shall be personally liable for any and all such taxes until paid, for which an action at law shall lie in the name of the State. Notwithstanding the provisions of any other law to the contrary, taxes imposed under this chapter shall remain a lien on all property of the decedent as of the date of the decedent's death until paid. No property owned by the decedent as of the date of the decedent's death may be transferred without the written consent of the director, or pursuant to such rules as the director may prescribe.  Amended 2002, c.31, s.2.
NJ Rev Stat § 54:38-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38-7 - Copy of federal estate tax; alternate forms.

54:38-7 Copy of federal estate tax; alternate forms.  54:38-7. The executor, administrator, trustee or other person or corporation liable for the payment of the tax hereunder shall file with the Director of the Division of Taxation in the Department of the Treasury a copy of the federal estate tax return within thirty days after the filing of the original with the federal government, and a copy of any communication from the federal government making any final change in said return, or confirming, increasing or diminishing the tax thereby shown to be due, which is to be filed within thirty days after receipt thereof. In the case of any decedent dying after December 31, 2001 the executor, administrator, trustee or other person or corporation liable for the payment of such tax shall prepare and file with the director, in addition to a copy of such return, if any, as shall have been filed with the federal government, a federal estate tax return in the form in which such return would have been required to be filed with the federal government under the provisions of the federal Internal Revenue Code of 1986 (26 U.S.C. s.l et seq.) in effect on December 31, 2001, within 30 days after the date on which such a filing would have been due under those provisions for a decedent dying on that date; provided however, that a person or corporation liable for the payment of the tax under this chapter that elects to determine tax pursuant to clause (ii) of subparagraph (a) of paragraph (2) of subsection a. of R.S.54:38-1 shall file such alternate New Jersey estate tax forms as may be prescribed by the director pursuant to the requirements of that clause. In addition to the copy or copies of the federal estate tax return, or alternate tax forms, the executor, administrator, trustee or other person or corporation shall file any other evidence, information or data that the Director of the Division of Taxation shall in the director's discretion deem necessary. For the purposes of this chapter the Director of the Division of Taxation is hereby authorized and empowered to promulgate such rules and regulations, not inconsistent with the provisions hereof, as the director shall deem necessary. Amended 2002, c.31, s.3.
NJ Rev Stat § 54:38-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38-10 - Jurisdiction of tax court; claim for refund.

54:38-10 Jurisdiction of tax court; claim for refund.  54:38-10. a. The tax court on appeal shall have jurisdiction to hear and determine all questions in relation to any tax imposed under the provisions of this chapter. Any executor, administrator, trustee, person or corporation liable for the payment of any tax imposed by this chapter may appeal to the tax court for a review thereof within 90 days of the date of notice assessing the tax complained of, in accordance with the provisions of the State Tax Uniform Procedure Law, R.S.54:48-1 et seq. b. Any aggrieved taxpayer that has neither protested or appealed from an additional assessment of tax may, pursuant to subsection b. of R.S.54:49-14, file a claim for refund of the assessment paid. Amended 1953, c.51, s.148; 1978, c.32, s.3; 1983, c.36, s.39; 1998, c.106, s.9.
NJ Rev Stat § 54:38-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38-11 - Funds out of which tax is payable

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.
NJ Rev Stat § 54:38-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38-12 - Certificate of inheritance withheld until tax paid; exception

54:38-12. Certificate of inheritance withheld until tax paid; exception  The state tax commissioner shall not issue any certificate or other evidence of inheritance, succession or legacy tax paid this state in the estate of a resident decedent for use before the internal revenue bureau in an estate tax proceeding until all estate taxes imposed by this chapter have been paid or payment duly provided for, but the state tax commissioner may, in his discretion, pending final determination of all inheritance, succession, legacy, transfer or estate taxes due this state, issue temporary or preliminary certificates, so marked, showing payments on account of such taxes.
NJ Rev Stat § 54:38-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38-13 - Purpose of chapter; liberal construction

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.
NJ Rev Stat § 54:38-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38-14 - Estates subject to tax

54:38-14. Estates subject to tax  This chapter shall apply to the estates of all decedents dying hereafter and to the estates of those who died subsequent to February twenty-sixth, one thousand nine hundred and twenty-six, which are still in process of settlement and subject to the jurisdiction of the courts of probate of this state, but shall not apply where the inheritance, succession or legacy tax due the state has been fully paid and the inheritance tax proceeding considered closed by the state tax commissioner, or where the estate tax due the United States has been fully paid and the time within which to claim the benefits of the credit provision of the federal revenue act of one thousand nine hundred and twenty-six, or any modifications thereof has expired prior to June twenty-second, one thousand nine hundred and thirty-four.
NJ Rev Stat § 54:38-15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38-15 - Constitutional construction

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.
NJ Rev Stat § 54:38-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38-16 - Other state taxes and liens unaffected

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.
NJ Rev Stat § 54:38A-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38A-1 - Reasonable doubt as to domicile of decedent; settlement

54:38A-1. Reasonable doubt as to domicile of decedent; settlement  1. Where the Director of the Division of Taxation claims that a decedent was domiciled in this state at the time of death and the taxing authorities of another state or states make a similar claim with respect to their state or states, and investigation discloses a reasonable doubt regarding domicile, the director may, in his discretion, enter into a written agreement with such taxing authorities and the executor, administrator or trustee, fixing the sum acceptable to this State in full settlement of the transfer inheritance tax imposable under chapters 33 to 36, inclusive, of Title 54 of the Revised Statutes; provided, that said agreement also fixes the sum acceptable to such other state or states in full settlement of the death taxes imposable by such state or states; and provided further, that said agreement has the approval of a judge of the Tax Court of New Jersey. If the aggregate amount payable under such agreement to the states involved is less than the maximum sum allowable as a credit to the estate against the federal estate tax imposed thereon, then the executor, administrator or trustee shall also pay to the director so much of the difference between such aggregate amount and the amount of such credit as the amount payable to the director under the agreement bears to such aggregate amount, and the agreement aforesaid shall so provide. Payment of the sum or sums fixed by said agreement shall be accepted by the director in full satisfaction of this State's claim for transfer inheritance and estate taxes which would otherwise be chargeable under subtitle five of Title 54 of the Revised Statutes, and the executor, administrator or trustee is hereby empowered to enter into the agreement provided for herein. L.1944,c.220,s.1; amended 1999, c.208, s.11.
NJ Rev Stat § 54:38A-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38A-2 - Effective date

54:38A-2. Effective date  This act shall take effect immediately and shall apply where death occurs on or after its effective date. L.1944, c. 220, p. 761, s. 2.
NJ Rev Stat § 54:38A-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38A-3 - Compromise and settlement of certain tax claims or liens; waiver of defenses

54:38A-3. Compromise and settlement of certain tax claims or liens; waiver of defenses  Where any lien or claim for any past due transfer inheritance taxes or estate or transfer taxes shall be brought into question, claimed to be invalid or impaired, or shall be in the course of litigation, and the State Commissioner of Taxation and Finance or the Director of the Division of Taxation of the State Department of Taxation and Finance, shall, after investigation, determine that there is reasonable doubt of the State's ability to enforce said lien or claim or to collect the taxes due, or claimed to be due, or that there is a reasonable doubt that said lien is valid or unimpaired, such officer shall be empowered and authorized to enter into an agreement with the executor, administrator or trustee of any estate against whose assets said lien or claim shall be asserted, or the heirs, next of kin or beneficiaries succeeding to the property of any decedent against which such lien or claim is asserted, to alter, revise, compromise and settle all claims or liens for past due inheritance taxes or estate or transfer taxes, together with all interest or interest penalties thereon; provided, however, that the executor, administrator, trustee, heir or heirs, next of kin, beneficiary or beneficiaries, shall waive all defenses which might be set up against the claim or lien of the State and shall submit to such terms of payment and settlement as the Commissioner or Director shall deem to be equitable and just and in the best interest of the State. L.1945, c. 127, p. 481, s. 1.
NJ Rev Stat § 54:38A-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38A-4 - Payment pursuant to compromise

54:38A-4. Payment pursuant to compromise  Any such alteration, revision, compromise or settlement shall be null and void unless the amount agreed to be paid pursuant thereto shall be paid within the time or times fixed in said agreement and in such event all payments made thereunder shall belong to the State and shall be credited upon the arrears of taxes and interest or interest penalties due. Upon payment in full of the amount agreed to be paid pursuant to the terms of such agreement of alteration, revision, compromise or settlement, the person or persons so paying shall be entitled to receive a receipt for such payment in the manner and form provided by section 54:35-8 of the Revised Statutes, which shall be a proper voucher as provided therein, and the commissioner or the director shall issue a statement in the manner and form provided in section 54:35-9 of the Revised Statutes, which may be recorded in the manner and form therein set forth. If a judgment or decree has been entered in favor of the State of New Jersey, the commissioner or the director, upon payment of the amount agreed upon or upon determination that the assessment be canceled, shall execute and record a proper satisfaction of the lien, claim, judgment or decree in accordance with the facts. L.1945, c. 127, p. 482, s. 2.
NJ Rev Stat § 54:38A-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38A-5 - Act cumulative; liberal construction

54:38A-5. Act cumulative; liberal construction  The provisions of this act shall be construed to be additional legislation on the subject matter covered hereby and not as a revision or repeal of any other act relating to the same or similar subject matter. The provisions of this act shall be interpreted and construed liberally in order to accomplish the purpose thereof, and the commissioner and the director shall have, in addition to their other powers and those in this act specified, all such additional implied and incidental powers as shall be proper and necessary to effect and carry out the expressed intent and purpose of this act. L.1945, c. 127, p. 482, s. 3.
NJ Rev Stat § 54:38A-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:38A-6 - Partial invalidity

54:38A-6. Partial invalidity  The provisions of this act shall be severable and if any part or provision thereof shall be declared to be unconstitutional, invalid or inoperative, in whole or in part, by a court of competent jurisdiction, this act and any part or provision thereof shall to the extent that it is not unconstitutional, invalid or inoperative, be enforced and effectuated, and the decision of the court shall not affect the validity or effectiveness of the remainder of the act or any part or provision thereof; and this act or any part or provision thereof shall not be deemed to be invalidated or made ineffectual to the extent that its operation is not unconstitutional, by reason of the fact that a court of competent jurisdiction may declare any particular application or applications or operation of this act or any part or provision thereof to be unconstitutional. L.1945, c. 127, p. 483, s. 4.
NJ Rev Stat § 54:39-101 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:39-101 - Short title.

54:39-101 Short title.  1. Sections 1 through 49 of this act shall be known and may be cited as the "Motor Fuel Tax Act." L.2010, c.22, s.1.