New Jersey Statutes
§ 54:37-2 — Construction
New Jersey § 54:37-2
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:37-2 (Construction) 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. § 54:37-2 (2026).
Text
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.
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Bluebook (online)
New Jersey § 54:37-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A37-2.