{"data":{"id":"us-nj/n.j.-stat.-54-37-2","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:37-2","heading":"Construction","body":"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.","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":"85cf9cf9a3a3cf3931677ebf32f3c3444216e5a2140e869c93f65272b4a25522","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-37-1","next":"us-nj/n.j.-stat.-54-37-3"},"notice":"GroundRules: Original legal text. Not legal advice."}