New Jersey § 54:38-11 Funds out of which tax is payable

New Jersey Statutes

§ 54:38-11 — Funds out of which tax is payable

New Jersey § 54:38-11

Title 54TAXATION

This text of New Jersey § 54:38-11 (Funds out of which tax is payable) 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. § 54:38-11 (2026).

Text

The tax imposed by this chapter shall be paid out of the same funds as those from which federal estate taxes are payable.

Free access — add to your briefcase to read the full text and ask questions with AI

Nearby Sections

15

§ 54:38-1

Imposition of tax; amount.

§ 54:38-10

Jurisdiction of tax court; claim for refund.

§ 54:38-11

Funds out of which tax is payable

§ 54:38-12

Certificate of inheritance withheld until tax paid; exception

§ 54:38-13

Purpose of chapter; liberal construction

§ 54:38-14

Estates subject to tax

§ 54:38-15

Constitutional construction

§ 54:38-16

Other state taxes and liens unaffected

§ 54:38-2

Additional tax in certain cases

§ 54:38-4

Taxation of future interests after estate tax paid; credit

§ 54:38-5

Estate taxes due upon date of death, extension, interest

§ 54:38-6

Assessment and collection; disposition of proceeds; executors personally liable; liens.

§ 54:38-7

Copy of federal estate tax; alternate forms.

§ 54:38A-1

Reasonable doubt as to domicile of decedent; settlement

§ 54:38A-2

Effective date

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

New Jersey § 54:38-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A38-11.