New Jersey Statutes 54:37-2. Construction
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Terms Used In New Jersey Statutes 54:37-2
- Decedent: A deceased person.
- State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
The provisions of this chapter shall be liberally construed so that the state of domicile of a decedent shall receive any death taxes, together with interest and penalties thereon, due it.