N.J. Admin. Code § 18:26-7.2
Current through Register Vol. 56, No. 19, October 7, 2024
All debts owing at the date of a decedent's death are deductible from the property comprising such decedent's estate unless the property for which the debt is owing or for which it is secured is not subject to the New Jersey transfer inheritance tax.
N.J. Admin. Code § 18:26-7.2