Finance

New Jersey imposes an inheritance tax. Which of the following is TRUE regarding NJ inheritance tax and real estate?

AIt applies to all heirs regardless of relationship
BTransfers to a surviving spouse are exempt from NJ inheritance tax✓ Correct
CIt is paid by the buyer of inherited property
DIt applies only to commercial real estate

Explanation

New Jersey exempts transfers to a surviving spouse from inheritance tax. Class A beneficiaries (spouse, children, parents) are generally exempt; more distant relatives face higher rates.

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