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New Jersey Statutes

§ 3B:24-5 — Limitation on direction for apportionment or nonapportionment of tax

New Jersey § 3B:24-5
JurisdictionNew Jersey
Title 3BADMINISTRATION OF ESTATES--DECEDENTS AND OTHERS

This text of New Jersey § 3B:24-5 (Limitation on direction for apportionment or nonapportionment of tax) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.J. Stat. Ann. § 3B:24-5 (2026).

Text

Any direction as to apportionment or nonapportionment of the tax, whether contained in a will or in a nontestamentary instrument, shall be limited in its operation to the property passing thereunder unless the will or instrument otherwise directs. L.1981, c. 405, s. 3B:24-5, eff. May 1, 1982.

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Nearby Sections

8
§ 3B:24-1
Definitions
§ 3B:24-2
Apportionment of tax among fiduciary and transferees interested in gross tax estate
§ 3B:24-3
Apportionment of tax where temporary interest is created
§ 3B:24-4
Apportionment of tax to transferees in absence of directions to contrary.
§ 3B:24-5
Limitation on direction for apportionment or nonapportionment of tax
§ 3B:24-6
Recovery by fiduciary from transferees or others in possession of property included in tax
§ 3B:24-7
Transfer or distribution of property; duties and liabilities of fiduciary
§ 3B:24-8
Jurisdiction of Superior Court
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Bluebook (online)
New Jersey § 3B:24-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/3B/3B%3A24-5.