N.J. Admin. Code § 18:26-9.5
Current through Register Vol. 56, No. 19, October 7, 2024
Section 18:26-9.5 - Nonresident returns(a) In the case of a nonresident decedent, a return must be filed on one of the following forms and be accompanied by payment of tax, a certified copy of the decedent's will, if such decedent died testate, and any relevant document outlined in the instructions of the appropriate form: 1. Form IT-NR (Non-resident): Must be used in all nonresident estates; or2. Form L-9NR: Application by the representative of the estate of a nonresident decedent for issuance of a waiver permitting a transfer of real property to a Class "A" beneficiary.N.J. Admin. Code § 18:26-9.5
Adopted by 50 N.J.R. 1624(a), effective 7/16/2018