reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:35-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-11 - Refund when debts proved after legacies and distributive shares paid

54:35-11. Refund when debts proved after legacies and distributive shares paid  When a debt is proved against the estate of the decedent, after payment of legacies or distribution of property from which the tax has been deducted, or upon which the tax has been paid, and a refund is made by the legatee, devisee, heir or next of kin to pay such debt, a proportion of the tax so paid shall be repaid to him by the executor, administrator or trustee, if the tax has not been paid to the state tax commissioner, or, by the state treasurer if the same has been paid into the state treasury.
NJ Rev Stat § 54:35-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-12 - Notice of transfer of realty filed with tax commissioner

54:35-12. Notice of transfer of realty filed with tax commissioner  When any of the real property of which a decedent dies seized passes to a body politic or corporate, or to a devisee or beneficiary other than the corporations, institutions and organizations specifically exempted under chapters 33 to 36 of this title (s. 54:33-1 et seq.), from the tax thereby imposed, the heirs, devisees, executors, administrators or trustees of such decedent shall give information thereof in writing to the state tax commissioner within six months after they obtain title thereto or undertake the execution of their respective duties, or, if the fact be not known to them within that period, then within one month after the same has come to their knowledge.
NJ Rev Stat § 54:35-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-13 - Report of probate or grant of letters; penalty

54:35-13. Report of probate or grant of letters; penalty  The Clerk of the Superior Court or the surrogate of the county shall, within ten days after the probate of a foreign or domestic will, the filing of a copy of a foreign will or the taking out of letters of administration, notify the Director of the Division of Taxation thereof in writing. If the clerk or surrogate fails so to notify the director, he shall be liable to a penalty of two hundred dollars, ($200.00), to be recovered in a civil action in the name of the State. Amended by L.1953, c. 51, p. 927, s. 141.
NJ Rev Stat § 54:35-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-14 - Search of records of Clerk of Superior Court or surrogate of county

54:35-14. Search of records of Clerk of Superior Court or surrogate of county  The Director of the Division of Taxation or any of his employees may examine any and all papers, documents and files which now are or hereafter may be filed or lodged with the Clerk of the Superior Court or the surrogate of any county or with any other official of this State or of any municipality thereof, or with any person or corporation, for the purpose of ascertaining what property, if any, is or shall be liable to the tax provided for by chapters thirty-three to thirty-six of this Title (s. 54:33-1 et seq.). Amended by L.1953, c. 51, p. 927, s. 142.
NJ Rev Stat § 54:35-15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-15 - Action to compel payment of taxes

54:35-15. Action to compel payment of taxes  Any tax which has accrued under chapters thirty-three to thirty-six, inclusive, of this Title (s. 54:33-1 et seq.), and has not been paid, shall be sued for and shall be recoverable and the lien thereof, if any, shall be enforceable, by action instituted in the Superior Court, by and in the name of the Director of the Division of Taxation, Department of the Treasury. No issue which would have been cognizable on an appeal from the assessment of the tax under the provisions of section 54:34-13 of the Revised Statutes shall be heard or decided in the action for the collection of the tax and enforcement of the lien under the provisions of this section. A judgment entered in any such action shall have the same effect as other judgments entered in the Superior Court and shall constitute a lien, and execution shall issue thereon. Amended by L.1948, c. 336, p. 1322, s. 2; L.1953, c. 51, p. 927, s. 143.
NJ Rev Stat § 54:35-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-16 - Attorney general to prosecute action against tax delinquent

54:35-16. Attorney general to prosecute action against tax delinquent  If the Director of the Division of Taxation shall determine to institute an action pursuant to section 54:35-15 of this Title he shall notify the Attorney General thereof, who shall, if he have probable cause to believe that the tax is due and unpaid, prosecute the action. On warrant of the comptroller and certification of the Director of the Division of Taxation, the State Treasurer shall pay all expenses of such proceeding. Amended by L.1953, c. 51, p. 928, s. 144.
NJ Rev Stat § 54:35-17 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-17 - Information as to property taxable; reward to informant

54:35-17. Information as to property taxable; reward to informant  When a resident or nonresident of this state has died or shall hereafter die testate or intestate, seized or possessed of property subject to a tax under the provisions of chapters 33 to 36 of this title (s. 54:33-1 et seq.), or any prior existing statute, or when there is real or personal property subject to a tax under said chapters 33 to 36 or any prior existing statute, as a tax upon the transfer of property by such decedent, and such decedent has been dead for a period of four years without notice of his death or information of the transfer of the property so liable to a tax having been received by the state tax department, the state tax commissioner may enter into an agreement in writing with the person first giving him information of the existence of property so liable to a tax, to pay him an amount computed as follows: CALL HELP DESK FOR FORMATTING  a. On that portion of the tax and penalty collected, not exceeding $300,000 10% b. On any excess over $300,000 and under $2,000,000 5% c. On any excess over $2,000,000 2% The agreement herein provided for shall apply only to the tax and penalty accruing and collected as a result of the information disclosed by the informant and no informant who has willfully or otherwise permitted or caused the delay in the filing of a full and complete record of the decedent's estate, including transfers made in contemplation of or to take effect at or after death, shall receive compensation under the provisions of this section and section 54:35-18 of this title.
NJ Rev Stat § 54:35-18 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-18 - Payment of reward to informant

54:35-18. Payment of reward to informant  Upon the collection of such tax, and penalties thereon, if any, the comptroller of the treasury may, on satisfactory proof of the agreement and the amount of tax and penalties, if any, paid into the state treasury, duly certified to him by the state tax commissioner, draw his warrant on the state treasurer in favor of the person giving the information for the amount called for by the terms of the agreement. All amounts becoming due under the provisions of this section shall be paid from the same fund provided in the annual appropriation bill for the payment of refunds to estates pursuant to section 54:35-10 of this title and refunds to counties pursuant to section 54:33-10 of this title.
NJ Rev Stat § 54:35-20 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-20 - Penalty for failure to notify or obtain consent of tax commissioner

54:35-20. Penalty for failure to notify or obtain consent of tax commissioner  A safe deposit company, trust company, bank or other institution or corporation or person failing to serve notice, allow an examination or retain a sufficient portion or amount to pay the tax and interest, pursuant to the requirements of section 54:35-19 of this title, shall be liable to pay the amount of the tax and interest due or to become due upon the securities, deposits, shares of stock or other assets so transferred or delivered, and in addition shall be liable to a penalty of one thousand dollars. Such liability to pay the tax and interest and penalty, may be enforced in an action at law in the name of the state, and, when recovered, the same shall be paid into the treasury for the use of the state. This section shall not be deemed to render a safe deposit company, trust company, bank or other institution or corporation or person liable to such tax and interest or penalty of one thousand dollars where it or he delivers securities, deposits, shares of stock or other assets belonging to or standing in the names of two or more persons to one of such persons without knowledge or reasonable ground to believe that another one of such persons is dead.
NJ Rev Stat § 54:35-21 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-21 - Transfer of stock of domestic corporation; notice and consent required; penalty

54:35-21. Transfer of stock of domestic corporation; notice and consent required; penalty  No corporation of the state shall transfer any of its stock standing in the name of or belonging to a resident decedent or in joint names of such a decedent and one or more persons, or in trust for a resident decedent, unless notice of the time of the intended transfer be served upon the state tax commissioner at least ten days prior to the transfer, nor until the commissioner consents thereto in writing. A corporation making such a transfer without first obtaining the consent of the state tax commissioner thereto shall be liable for the amount of any tax which may thereafter be assessed on account of the transfer of such stock, together with interest thereon, and in addition it shall be liable to a penalty of one thousand dollars. Such liability to pay the tax and interest and penalty prescribed may be enforced in an action at law in the name of the state, and, when recovered, the same shall be paid into the treasury for the use of the state.
NJ Rev Stat § 54:35-22 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-22 - Transfer of collateral; consent of tax commissioner

54:35-22. Transfer of collateral; consent of tax commissioner  A state bank, state banking association, trust company, national bank and national banking association shall, for the purpose of liquidating a loan or debt due from a resident decedent secured in whole or part by stocks, bonds or other personal securities, by assignment in blank or otherwise, have the same authority as the legal representative of such decedent has, or would have if appointed, to make demand upon the state tax commissioner for his consent to the transfer of the collateral so held, and, upon the granting of such consent, to have such collateral transferred by the assignment so held, on the books of a corporation having an office in this state, as such bank, banking association and trust company or the assignment may direct. The corporation upon whose books such transfer is made shall be forever discharged from all claims and demands whatsoever by reason of such transfer.
NJ Rev Stat § 54:35-23 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:35-23 - Consents to transfer assets

54:35-23. Consents to transfer assets  1. Before the Director of the Division of Taxation shall issue any consents to transfer assets of a person dying domiciled in the State of New Jersey, he shall require that proof be submitted to him that the will of such decedent was originally probated in New Jersey, or that letters of administration upon the estate of such decedent were originally granted in New Jersey; and if it shall appear that original probate or that original administration was had in a foreign jurisdiction, the director shall withhold issuance of all consents to transfer the decedent's assets, and shall make report thereof to the Superior Court, and shall await the further order of the court. This act shall not apply in cases where it shall appear to the director that neither the probate of a decedent's will nor the grant of letters of administration shall be required by the laws of this State respecting administration of estates. Notwithstanding the provisions of this act, the director may, in his discretion, issue any or all consents to transfer assets of a decedent in any case where, in his judgment, withholding issuance thereof would jeopardize the collection of transfer inheritance taxes payable to this State.  L.1939,c.122,s.1; amended 1943,c.38; 1953,c.51,s.145; 1991,c.91,s.511.
NJ Rev Stat § 54:36-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:36-1 - Vested remainders after estate for life or years

54:36-1. Vested remainders after estate for life or years  When a person shall bequeath or devise, convey, grant, sell or give any property or interest therein, or income therefrom, to a person or corporation for life or for a term of years, and a vested interest in the remainder or corpus of such property to a person or to a body politic or corporate, the whole of the property so transferred shall be appraised immediately at its clear market value. The value of the life estate or estate for a term of years shall be fixed in the manner provided in section 54:36-2 of this title. The value of the remainder in the property so limited shall be ascertained by deducting the value of the life estate or estate for a term of years from the appraised market value of the property so limited. The tax on such estate or estates, remainder or remainders, interest or interests, shall be immediately due and payable and remain a lien upon the entire property so limited until paid.
NJ Rev Stat § 54:36-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:36-2 - Valuation of estates for life or years

54:36-2. Valuation of estates for life or years  In determining the value of a life estate, annuity, or estate for a term of years, the United States Life Tables, after December 31, 1970, Single Life Male 6% and Single Life Female 6%, published by the United States Department of Health, Education and Welfare, Public Health Service, with interest at the rate of 6% per annum, shall be used and shall be effective with respect to estates of decedents dying on or after January 1, 1978. Amended by L.1977, c. 219, s. 2, eff. July 1, 1978.
NJ Rev Stat § 54:36-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:36-3 - Executory devises or contingent or defeasible estates in expectancy

54:36-3. Executory devises or contingent or defeasible estates in expectancy  When an instrument creates an executory devise, or an estate in expectancy of any kind or character which is contingent or defeasible, the property which is the subject of such devise or in which such contingent or defeasible interest is created shall be appraised immediately at its clear market value. The life estate or estate for a term of years shall be valued in accordance with section 54:36-2 of this title, and if taxable, the tax shall be assessed and levied thereon immediately and shall be immediately due and payable. Thereupon, the value of the estate for life or term of years shall be deducted from the appraised value of the property which is the subject of such devise or limitation and the tax on such balance of the estate shall not be levied or assessed until the person or corporation entitled thereto comes into the beneficial enjoyment, seizin or possession thereof, at which time, if taxable under the provisions of chapters 33 to 36 of this title (s. 54:33-1 et seq.), it shall be taxed.
NJ Rev Stat § 54:36-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:36-4 - Estates subject to a power of appointment

54:36-4. Estates subject to a power of appointment  When an instrument creates a power of appointment, the life estate, or estate for a term of years, created and transferred by such instrument shall, if taxable, be immediately appraised and taxed at its clear market value, but the appraisal and taxation of the interest or interests in remainder to be disposed of by the donee of the power shall be suspended until the exercise of the power of appointment. Such interest or interests in remainder shall then be taxed, if taxable, at the clear market value of such property, which value shall be determined as of the date of the death of the creator of the power.
NJ Rev Stat § 54:36-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:36-5 - Taxes on executory devises, contingent future estates, estates subject to power of appointment; when payable

54:36-5. Taxes on executory devises, contingent future estates, estates subject to power of appointment; when payable  A tax on an estate for life, or on an estate for a term of years, levied and assessed as directed by sections 54:36-3 and 54:36-4 of this title, shall be due and payable as provided in section 54:35-1 of this title. All other taxes levied and assessed as directed in said sections 54:36-3 and 54:36-4, and all taxes on property which may be transferred to the residuary legatees, heir or next of kin of a decedent, or which may revert to the heir of a decedent by reason of the failure of a contingency upon which a remainder may be limited, shall be due and payable within two months after the person entitled to the property shall come into the enjoyment, seizin or possession thereof, and if not paid shall thenceforth bear interest at the rate of ten per cent per annum until paid.
NJ Rev Stat § 54:36-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:36-6 - Composition of taxes in certain estates; bond in lieu of present payment

54:36-6. Composition of taxes in certain estates; bond in lieu of present payment  Where an estate was so created that the remainders or expectant estates therein were of such nature or were so disposed or circumstanced that the taxes thereon were held to be not presently payable, or where the interests of legatees or devisees were not ascertainable at the death of the testator, grantor, donor or vendor, the State Tax Commissioner may enter into an agreement with the executors or trustees for the purpose of compounding such taxes upon such terms as may be deemed equitable and expedient. The payment of the taxes provided for in such composition shall be conclusive in favor of the executor or trustee as against the interests of such cestuis que trustent as may possess present rights of enjoyment or fixed, absolute or indefeasible rights of future enjoyment, or of such as would possess such rights in the event of the immediate termination of particular estates. If the executor or trustee elects to defer the adjustment of the taxes until the person or body politic or corporate beneficially interested in the property chargeable with the tax comes into actual possession or enjoyment of the property, such executor or trustee shall execute a bond to the State of New Jersey, in twice the amount of the tax imposed at the highest possible rate, with such surety or sureties as the State Tax Commissioner shall approve, conditioned to pay the tax and interest thereon at such time or period as hereinabove provided, which bond shall be filed in the office of the State Tax Commissioner. Upon the filing and approval of such bond, the State Tax Commissioner shall be authorized to issue consents permitting the transfer of any and all property disclosed in the proceeding. Amended by L.1943, c. 165, p. 484, s. 1.
NJ Rev Stat § 54:36-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:36-7 - Executor or trustee not to deliver property until tax paid

54:36-7. Executor or trustee not to deliver property until tax paid  No executor or trustee shall turn over any property of an estate mentioned in sections 54:36-3 to 54:36-6 of this title until the tax due thereon, and interest, if any, shall have been paid to the state tax commissioner. Any executor or trustee who shall turn over any such property prior to the payment of the tax due thereon, together with interest, shall be personally liable for such tax and interest, which liability may be enforced in an action at law in the name of the state.
NJ Rev Stat § 54:37-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:37-1 - Definitions

54:37-1. Definitions  As used in this chapter: "State" includes any territory of the United States, the District of Columbia and any foreign country. "Probate court" means any court of this state having jurisdiction over the probate of wills.
NJ Rev Stat § 54:37-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:37-2 - Construction

54:37-2. Construction  The provisions of this chapter shall be liberally construed so that the state of domicile of a decedent shall receive any death taxes, together with interest and penalties thereon, due it.
NJ Rev Stat § 54:37-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:37-3 - Application of chapter; reciprocity

54:37-3. Application of chapter; reciprocity  This chapter shall not apply to estates of resident decedents and shall apply to the estates of nonresident decedents only when: a. The laws of the state of his domicile contain a provision, of any nature or however expressed, whereby this state is given reasonable assurance of the collection of its death taxes, interest and penalties, from the estates of decedents dying domiciled in this state in cases where the estates of such decedents are being administered by the probate court of such other state, or b. The state of domicile does not grant letters in nonresident estates until after letters have been issued by the state of domicile.
NJ Rev Stat § 54:37-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:37-4 - Original grant of letters; notice to domiciliary state

54:37-4. Original grant of letters; notice to domiciliary state  Within thirty days after the original, not ancillary, qualification in a probate court of this state of an executor of the will of, or administrator of the estate of, a nonresident decedent, notice thereof, by mail, shall be given by the clerk of such probate court to the official or body of the domiciliary state charged with the administration of the death tax law thereof with respect to such estate. Such notice shall state the full name of the decedent, date of decedent's death, name of the county and state wherein he resided at the date of death, and the name and address of each person to whom letters have been issued.
NJ Rev Stat § 54:37-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:37-5 - Proof of payment of death taxes of domiciliary state

54:37-5. Proof of payment of death taxes of domiciliary state  Within eighteen months after so qualifying such executor or administrator shall file with the probate court of this state proof that all death taxes, with interest or penalties thereon, due to the state of domicile or its political subdivisions, have been paid or secured, or that no such taxes, interest or penalties are due, as the case may be, unless it appears that letters have been issued in the state of domicile. Such proof may be in the form of a certificate issued by the official or body charged with the administration of the death tax laws of the domiciliary state.