New Jersey Statutes 54:38-16. Other state taxes and liens unaffected
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Terms Used In New Jersey Statutes 54:38-16
- Legacy: A gift of property made by will.
- Lien: A claim against real or personal property in satisfaction of a debt.
- State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
Nothing contained in this chapter shall be construed to decrease any inheritance, succession or legacy tax due or to become due the state or to impair the lien of the state for any such tax.