New Jersey Statutes

§ 54:38-16 — Other state taxes and liens unaffected

New Jersey § 54:38-16

JurisdictionNew Jersey

Title 54TAXATION

This text of New Jersey § 54:38-16 (Other state taxes and liens unaffected) 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. § 54:38-16 (2026).

Text

Nothing contained in this chapter shall be construed to decrease any inheritance, succession or legacy tax due or to become due the state or to impair the lien of the state for any such tax.

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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

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Bluebook (online)

New Jersey § 54:38-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A38-16.