Section 54:38
- 54:38-1 - Imposition of tax; amount
- 54:38-2 - Additional tax in certain cases
- 54:38-3 - Reduction of tax; refund; time for filing application for refund
- 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
- 54:38-10 - 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