3B:24-5. Limitation on direction for apportionment or nonapportionment of tax
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/nj/title-3b/chapter-24/3b-24-5A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.