reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:33-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:33-14 - Annual report

54:33-14. Annual report  The Director of the Division of Taxation shall prepare and transmit to the Governor and the Legislature, on or before October 1, 1986 and on or before October 1 annually thereafter, a report concerning the taxation of property transfers under the transfer inheritance tax, R.S. 54:34-1 et seq., in such a manner as to facilitate an evaluation of the comparability of this State's inheritance tax structure to selected other states. The report shall also include a statistical analysis of the number and value of estates, by gross estate value and taxable estate value, for each class of transfer, displayed in increments of value corresponding to the tax rate schedule in R.S. 54:34-2 for transfers made through June 30 of the immediately preceding fiscal year, that will enable an evaluation of the tax liability for gross and taxable estates. The report shall identify the number, value, and tax reduction on estates for the immediately preceding fiscal year, as a result of the change in exemptions applicable to transfers made in that year. The director shall include in the report such observations and recommendations as he shall deem appropriate concerning the taxation of property transfers under the inheritance tax, R.S. 54:34-1 et seq. In addition, the report to be transmitted on or before October 1, 1986 shall include observations concerning the equity of tax liabilities for transfers within the same class, specifically, but not limited to, the relationship between siblings under a broad range of circumstances.  L. 1985, c. 57, s. 2, eff. Feb. 27, 1985.
NJ Rev Stat § 54:34-1.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:34-1.1 - Irrevocable disposition of reserved income, rights, etc., over property transferred 3 years prior to death

54:34-1.1. Irrevocable disposition of reserved income, rights, etc., over property transferred 3 years prior to death  A transfer of property by deed, grant, bargain, sale or gift wherein the transferor is entitled to some income, right, interest or power, either expressly or by operation of law, shall not be deemed a transfer intended to take effect at or after transferor's death if the transferor, more than 3 years prior to death, shall have executed an irrevocable and complete disposition of all reserved income, rights, interests and powers in and over the property transferred. L.1955, c. 135, p. 623, s. 1.
NJ Rev Stat § 54:34-2.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:34-2.1 - Mutually acknowledged relationship of parent and child; stepchildren

54:34-2.1. Mutually acknowledged relationship of parent and child; stepchildren  The transfer of property passing to any child to whom the decedent for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent, provided such relationship began at or before the child's fifteenth birthday and was continuous for ten years thereafter, shall be taxed at the same rates and with the same exemptions as the transfer of property passing to a child of said decedent born in lawful wedlock. The transfer of property passing to a stepchild of a decedent shall be taxed at the same rates and with the same exemptions as the transfer of property passing to a child of said decedent born in lawful wedlock. This section shall apply to the estate of every decedent, whether the said decedent died prior to June second, one thousand nine hundred and thirty-seven, or shall die after said date, but this section shall not entitle any person to a refund of any tax paid prior to said date.
NJ Rev Stat § 54:34-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:34-3 - Ratio tax on transfer of property on nonresident

54:34-3. Ratio tax on transfer of property on nonresident  A tax shall be assessed on the transfer of property made subject to tax as aforesaid in this state of a nonresident decedent if all or any part of the estate of such decedent, wherever situate, shall pass to transferees, distributees or beneficiaries, taxable under chapters 33 to 36 of this title (s. 54:33-1 et seq.), which tax shall bear the same ratio to the entire tax which the said estate would have been subject to under said chapters 33 to 36 if such nonresident decedent had been a resident of this state, and all his property, real and personal, had been located within this state, as such taxable property within this state bears to the entire estate, wherever situated. Nothing in this section shall apply to a specific bequest or devise of property in this state.
NJ Rev Stat § 54:34-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:34-5 - Deductions to ascertain market value

54:34-5. Deductions to ascertain market value  Taxes imposed by chapters 33 to 36 of this title (s. 54:33-1 et seq.) shall be computed upon the clear market value of the property transferred. In determining the clear market value of the property the following deductions and no others shall be allowed: Debts of decedent; exception. a. Debts of the decedent owing at the date of death, except that debts of a resident decedent owing for or secured by property outside this state shall not be allowed unless: (1) The property for which the debt is owing or for which it is secured is subject to the tax imposed by said chapters 33 to 36; or, (2) The foreign debt exceeds the value of the property securing it or for which it was contracted, when the excess may be deducted; Funeral and last illness expenses. b. A reasonable sum for funeral expenses and last illness. Administration expenses; fees of executors and attorneys. c. The ordinary expenses of administration, including the ordinary fees allowed executors and administrators and the ordinary fees of their attorneys. Proportion of state, county and local taxes. d. Such proportion of the state, county and municipal taxes upon the property for the current fiscal year as the elapsed portion of the said year bears to the full calendar year. Transfer taxes of other states or United States. e. Transfer taxes paid or payable to other states or territories or the District of Columbia or foreign countries on any property the transfer of which is taxable hereunder, but the amount due or paid the government of the United States as a federal estate tax shall not be considered as an expense of administration and shall not be allowed as a deduction.
NJ Rev Stat § 54:34-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:34-6 - Appointment of appraisers

54:34-6. Appointment of appraisers  In order to fix the value of property of persons whose estates are liable to the payment of a tax under this subtitle, whether the same be in the ownership of a resident or nonresident decedent, the state tax commissioner shall, upon application of an interested party, or upon his own motion, appoint a competent person as appraiser as often as and whenever occasion may require.
NJ Rev Stat § 54:34-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:34-7 - Compensation of appraisers

54:34-7. Compensation of appraisers  The compensation of an appraiser shall be a sum not exceeding five dollars per day, to be fixed and determined upon by the state tax commissioner and to be paid out of the state treasury. An appraiser shall be reimbursed for all actual expenses incurred in the discharge of his duties.
NJ Rev Stat § 54:34-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:34-8 - Misconduct of appraiser; penalty

54:34-8. Misconduct of appraiser; penalty  If an appraiser takes a fee or reward, either directly or indirectly, from an executor or administrator or any other person liable to pay a tax or any portion thereof, under the provisions of this subtitle, he shall be guilty of a misdemeanor, and, on conviction, he shall be punished by a fine not exceeding one thousand dollars, or by imprisonment not exceeding one year, or both, at the discretion of the court. In addition, the state tax commissioner shall immediately dismiss the appraiser so offending from his employment.
NJ Rev Stat § 54:34-9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:34-9 - Making appraisement; notice of; taking evidence; report

54:34-9. Making appraisement; notice of; taking evidence; report  An appraiser appointed pursuant to section 54:34-6 of this title shall forthwith give notice, by mail, to such persons as the state tax commissioner shall direct, of the time and place when and where he will appraise the property. He shall at such time and place appraise the same at its fair market value, and for that purpose the appraiser is authorized to issue subpoenas and compel the attendance of witnesses and to take the evidence of such witnesses under oath concerning such property and the value thereof. The appraiser shall make report thereof to the state tax commissioner, together with such other facts in relation thereto as the state tax commissioner may by order require. The report and other data shall be filed in the office of the commissioner.
NJ Rev Stat § 54:34-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:34-10 - Failure to testify before appraiser; penalty

54:34-10. Failure to testify before appraiser; penalty  A person failing to attend before an appraiser after service of a subpoena, or refusing to give information concerning an estate, shall be liable to a penalty of two hundred dollars, to be recovered in an action at law by the state tax commissioner.
NJ Rev Stat § 54:34-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:34-12 - Levying the tax; notice to parties interested

54:34-12. Levying the tax; notice to parties interested  From the report and other data filed in his office pursuant to section 54:34-9 of this title the state tax commissioner shall forthwith assess and fix the cash value of the estate and levy the tax to which the same is liable and he shall give immediate notice thereof, by mail, to all parties known by the state tax commissioner to be interested therein.
NJ Rev Stat § 54:34-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:34-13 - Appeal of appraisement, assessment.

54:34-13 Appeal of appraisement, assessment.  54:34-13. a. Any interested person dissatisfied with the appraisement or assessment so made may appeal therefrom to the tax court within 90 days after the making and entering of the assessment, 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 1948, c.336, s.1; 1978, c.32, s.2; 1983, c.36, s.38; 1998, c.106, s.8.
NJ Rev Stat § 54:35-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-1 - Date when tax due

54:35-1. Date when tax due  Taxes under chapters 33 to 36 of this Title (s. 54:33-1 et seq.), shall be due and payable at the death of the testator, intestate, grantor, donor or vendor, unless otherwise provided by said chapters 33 to 36; but, with respect to any sum recovered as compensation for death of a person caused by a wrongful act, neglect or default, whether by award of damages or settlement of compromise, taxes thereon shall be due and payable on the date of said award or settlement. Amended by L.1978, c. 172, s. 1, eff. Dec. 28, 1978.
NJ Rev Stat § 54:35-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-2 - Tax, how payable; liability for nonpayment

54:35-2. Tax, how payable; liability for nonpayment  All taxes imposed by chapters 33 to 36 of this title (s. 54:33-1 et seq.), shall be paid to the state tax commissioner to be deposited by him when and as collected, with the treasurer of the state for the use of the state. Executors, administrators, trustees, grantees, donees or vendees shall be personally liable for any and all such taxes until paid as hereinafter directed, for which an action at law shall lie in the name of the state of New Jersey.
NJ Rev Stat § 54:35-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-3 - Delay in payment; penalty; reduction of penalty; interest; postponement as to estate of member of armed forces

54:35-3. Delay in payment; penalty; reduction of penalty; interest; postponement as to estate of member of armed forces  If such tax is not paid within 8 months after the date on which it became due and payable pursuant to R.S. 54:35-1, the tax shall bear interest at the rate of 10% per annum from the expiration of 8 months after the date on which it became due and payable to the date when the tax is paid, unless, payment was tendered by the taxpayer within the 8 months period and is evidenced by the postmark on the letter conveying the payment, or by other acceptable proof, but was not credited through no fault of the taxpayer, in which case no interest shall be charged, or unless, by reason of claims made upon the estate, necessary litigation or other unavoidable cause of delay, the decedent's estate, or a part thereof, cannot be settled before the expiration of 8 months from the date on which said tax became due and payable, in which case only 6% per annum shall be charged from the expiration of such 8 months until the cause of delay is removed; 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 8 months after receipt of official notification of the death of the decedent by the wife, husband, father, mother, or next of kin of such decedent. Amended by L.1946, c. 70, p. 259, s. 1; L.1962, c. 15, s. 2; L.1976, c. 110, s. 1, eff. Oct. 29, 1976; L.1978, c. 172, s. 2, eff. Dec. 28, 1978.
NJ Rev Stat § 54:35-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-4 - Bond required when payment delayed

54:35-4. Bond required when payment delayed  When executors, administrators, grantees, donees, vendees or trustees fail to pay the tax imposed by chapters 33 to 36 of this Title (section 54:33-1 et seq.), within 8 months from the date on which said tax became due and payable pursuant to R.S. 54:35-1, they shall be required to give a bond to the State of New Jersey in double the amount of the tax, conditioned to pay the tax and interest which may fall due, the bond to be approved as to form and sufficiency by the Director of the Division of Taxation. Amended by L.1982, c. 15, s. 3; L.1978, c. 172, s. 3, eff. Dec. 28, 1978.
NJ Rev Stat § 54:35-4.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-4.1 - Death of person caused by wrongful act, neglect or default; compensation; failure to timely pay tax; interest and bond

54:35-4.1. Death of person caused by wrongful act, neglect or default; compensation; failure to timely pay tax; interest and bond  Notwithstanding the provisions of R.S. 54:35-3 and R.S. 54:35-4, with respect to any sum recovered as compensation for death of a person caused by a wrongful act, neglect or default, interest shall accrue at the rates and in the manner provided in R.S. 54:35-3 and a bond shall be required to be given as provided in R.S. 54:35-4, if the tax is not paid within 30 days of the receipt of an award or settlement therefor. L.1978, c. 172, s. 4, eff. Dec. 28, 1978.
NJ Rev Stat § 54:35-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-5 - Lien of tax; duration

54:35-5. Lien of tax; duration  Notwithstanding the provisions of any other law, taxes heretofore or hereafter imposed, whether levied and assessed or not, under chapters 33 to 36 of this Title (s. 54:33-1 et seq.), shall be and remain a lien on all property owned by the decedent as of the date of his death for a period of 15 years after the date of such death, and no longer, unless sooner paid or secured by bond as provided by said chapters 33 to 36. Amended by L.1947, c. 376, p. 1193, s. 1; L.1979, c. 417, s. 1, eff. Feb. 8, 1980.
NJ Rev Stat § 54:35-5.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-5.1 - Limitation of time for commencing proceedings to collect inheritance tax

54:35-5.1. Limitation of time for commencing proceedings to collect inheritance tax  On the expiration of a period of 15 years after the date when any transfer inheritance tax assessed or assessable under chapters 33 to 36 of Title 54, or any amendment thereof or supplement thereto, or under P.L.1909, c. 228, as amended and supplemented, became or shall become due and payable, (1) no proceeding shall thereafter be instituted to assess or collect said tax, interest or penalties chargeable thereunder; (2) no notice to, or written consent of, the Director of the Division of Taxation, relative to the transfer of real or personal property, as required by sections 54:35-19 and 54:35-21 of the Revised Statutes, shall be necessary; (3) the personal liability of executors, administrators, trustees, grantees, donees, vendees, devisees, legatees, heirs, next-of-kin and beneficiaries for said tax, interest and penalties shall cease; and (4) the director is hereby authorized to cancel all assessments of taxes, interest and penalties, the collection of which is barred by the limitations herein provided and to destroy returns and records relating thereto which are rendered useless by the provisions of this act. Nothing herein contained, however, shall affect the rights of the State (a) under any certificate of debt, decree or judgment for taxes, interest and penalties duly recorded with the Clerk of the Superior Court, or with any county clerk; or (b) to assess and enforce collection of any tax, interest and penalties pursuant to the terms of any bond or other agreement securing the payment of such tax, interest and penalties. L.1947, c. 369, p. 1182, s. 1. Amended by L.1953, c. 51, p. 926, s. 140; L.1979, c. 417, s. 2, eff. Feb. 8, 1980.
NJ Rev Stat § 54:35-5.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-5.2 - Effective date

54:35-5.2. Effective date  This act shall take effect the first day of January, one thousand nine hundred and forty-eight. L.1947, c. 369, p. 1182, s. 2.
NJ Rev Stat § 54:35-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-6 - Deduction or collection of tax prior to distribution

54:35-6. Deduction or collection of tax prior to distribution  Any executor, administrator or trustee having a legacy or property in charge or trust for distribution shall deduct the tax therefrom, unless the legacy or property be not money, in which event the executor, administrator or trustee shall collect the tax thereon upon the appraised value thereof from the legatee or person entitled to the property, and he shall not deliver or be compelled to deliver any such legacy or property to any person until he has collected such tax. If a legacy is charged upon or payable out of real estate, the heir or devisee, before paying the legacy, shall deduct the tax therefrom and pay such tax to the executor, administrator or trustee, and the payment thereof shall be enforced by the executor, administrator or trustee in the same manner as the payment of such legacy might be enforced. If a legacy is given in money to a person for a limited period, the executor, administrator or trustee shall retain the tax upon the whole amount, but, if not in money, he shall, if the case require it, apply to the court having jurisdiction of his accounts to make an apportionment of the sum to be paid into his hands by the legatees, and for such further order relative thereto as may be necessary.
NJ Rev Stat § 54:35-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-7 - Sale of property to pay tax

54:35-7. Sale of property to pay tax  Executors, administrators and trustees may sell so much of the property of the decedent as will enable them to pay the tax, in the same manner as they may sell property to pay debts of their decedent.
NJ Rev Stat § 54:35-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-8 - Payment of taxes collected by executor; receipt

54:35-8. Payment of taxes collected by executor; receipt  Any sum of money retained by an executor, administrator or trustee, or paid into his hands for a tax due under chapters 33 to 36 of this title (s. 54:33-1 et seq.), shall, within thirty days thereafter, be paid by him to the state tax commissioner. The person so paying shall be entitled to receive a receipt for such payment, signed by the state treasurer and countersigned by the state tax commissioner, which receipt shall be a proper voucher in the settlement of the account of such executor, administrator or trustee.
NJ Rev Stat § 54:35-9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-9 - Statement of payment of or exemption from tax; issuance; record

54:35-9. Statement of payment of or exemption from tax; issuance; record  When the tax and interest chargeable has been paid in full or secured by bond, or when an estate is determined by the State Tax Commissioner to be exempt from any inheritance tax of this State, a statement of such fact, signed by the State Tax Commissioner, shall be issued to the executor, administrator or other representative of the estate. The statement shall be in such form as the commissioner may adopt and shall include a concise but definite description of the real property disclosed in the proceeding. Such statement may be recorded in the office of the county clerk of the county wherein the real property is situate, in a book which shall be kept by the clerk for such purpose, labeled "inheritance tax," for which recording and indexing the clerk shall receive the fee prescribed therefor by section 22:2-19 of the Title Fees and Costs. Amended by L.1938, c. 278, p. 605, s. 1.
NJ Rev Stat § 54:35-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-10 - Refund of erroneous tax payment

54:35-10. Refund of erroneous tax payment  When any amount of a tax assessed pursuant to chapters 33 to 36 of this Title (section 54:33-1 et seq.) shall have been paid erroneously to the Director of the Division of Taxation, the Director of the Division of Budget and Accounting may, on satisfactory proof of such erroneous payment to the Director of the Division of Taxation and duly certified by him to the Director of the Division of Budget and Accounting, draw his warrant on the State Treasurer, in favor of the executor, administrator, person or persons who have paid the tax in error, or who may be lawfully entitled to receive the same, for the amount of the tax so paid in error, but all applications for repayment of such tax shall be made within 3 years from the date of such payment, or from the date of the final determination of a court of competent jurisdiction which establishes the fact that the decedent had no legal or equitable interest in the property on which the tax was assessed and erroneously paid, whichever is later; provided, however, no refund shall be made where such final determination occurs more than 20 years after the date of death of the decedent. Amended by L.1944, c. 74, p. 150, s. 1; L.1956, c. 54, p. 106, s. 1.
NJ Rev Stat § 54:35-10.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-10.1 - Applicability

54:35-10.1. Applicability  The provisions of this act shall apply to any tax erroneously paid on or after January 1, 1950. L.1956, c. 54, p. 106, s. 2.