Limitation on direction for apportionment or nonapportionment of tax

  1. Law
  2. New Jersey Revised Statutes
  3. Administration of Estates--Decedents and Others
  4. Limitation on direction for apportionment or nonapportionment of tax

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3B:24-5. Limitation on direction for apportionment or nonapportionment of tax

Any direction as to apportionment or nonapportionment of the tax, whether contained in a will or in a nontestamentary instrument, shall be limited in its operation to the property passing thereunder unless the will or instrument otherwise directs.

L.1981, c. 405, s. 3B:24-5, eff. May 1, 1982.


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