N.J. Admin. Code § 18:26-11.9
Current through Register Vol. 56, No. 19, October 7, 2024
Bonds and/or stock of a New Jersey corporation or a national bank located in New Jersey, or any money deposited in any trust company, bank, or other institution in the name of one court appointed fiduciary as executor, administrator, trustee, or guardian, may, upon the death of such fiduciary, be transferred without a New Jersey transfer inheritance tax and a New Jersey estate tax waiver to, or on the order of, the legally appointed substitute for the deceased fiduciary.
N.J. Admin. Code § 18:26-11.9