54:35-9 - Statement of payment of or exemption from tax; issuance; record - New Jersey Statutes

54:35-9.  Statement of payment of or exemption from tax;  issuance; record
    When the tax and interest chargeable has been paid in full or secured by bond, or when an estate is determined by the State Tax Commissioner to be exempt from any inheritance tax of this State, a statement of such fact, signed  by the State Tax Commissioner, shall be issued to the executor, administrator  or other representative of the estate.  The statement shall be in such form as  the commissioner may adopt and shall include a concise but definite description  of the real property disclosed in the proceeding. Such statement may be  recorded in the office of the county clerk of the county wherein the real  property is situate, in a book which shall be kept by the clerk for such  purpose, labeled  "inheritance tax,"  for which recording and indexing the  clerk shall receive the fee prescribed therefor by section 22:2-19 of the Title  Fees and Costs.

     Amended by L.1938, c. 278, p. 605, s. 1.