54:38-12 - Certificate of inheritance withheld until tax paid; exception - New Jersey Statutes

54:38-12.  Certificate of inheritance withheld until tax paid; exception
    The state tax commissioner shall not issue any certificate or other evidence  of inheritance, succession or legacy tax paid this state in the estate of a  resident decedent for use before the internal revenue bureau in an estate tax  proceeding until all estate taxes imposed by this chapter have been paid or  payment duly provided for, but the state tax commissioner may, in his  discretion, pending final determination of all inheritance, succession, legacy,  transfer or estate taxes due this state, issue temporary or preliminary  certificates, so marked, showing payments on account of such taxes.