{"data":{"id":"us-nj/n.j.-stat.-54-36-2","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:36-2","heading":"Valuation of estates for life or years","body":"In determining the value of a life estate, annuity, or estate for a term of  years, the United States Life Tables, after December 31, 1970, Single Life Male  6% and Single Life Female 6%, published by the United States Department of  Health, Education and Welfare, Public Health Service, with interest at the rate  of 6% per annum, shall be used and shall be effective with respect to estates  of decedents dying on or after January 1, 1978.\nAmended by L.1977, c. 219, s. 2, eff. July 1, 1978.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"2657e19f7d99f506a8eaa1b4f0a0a28c77b80d1df9f0124a6c68b9488321599c","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-36-1","next":"us-nj/n.j.-stat.-54-36-3"},"notice":"GroundRules: Original legal text. Not legal advice."}