New Jersey · Through P.L.2025, c.405, and J.R.22 · Newer source version available

N.J. Stat. § 54:37-2: Construction

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TITLE 54 TAXATION

The provisions of this chapter shall be liberally construed so that the state of domicile of a decedent shall receive any death taxes, together with interest and penalties thereon, due it.

Collected 2026-08-27T17:54:13Z. Source file · JSON

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