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Published by New Jersey Family Law Attorneys The Rotolo Law Firm. In New Jersey, inheritance is viewed
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property and is not subject to. New Jersey Law Journal. October 24, 2007. A parent need not have supported
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to qualify as a parent for purposes of intestate inheritance upon the. So, the bottom line is that as a child of the decedent, you are not liable to pay any NJ inheritance tax
on property received as a bequest or by device..