WHEN NJ INHERITANCE TAX RETURNS ARE DUE

WHEN NJ INHERITANCE TAX RETURNS ARE DUE

       A Transfer Inheritance Tax Return must be filed and the tax paid on the transfer of real and personal property within eight months after the death of either:

A RESIDENT decedent for the transfer of real or tangible personal property located in New Jersey or intangible personal property wherever situated, or

A NONRESIDENT decedent for the transfer of real or tangible personal property located in New Jersey. No tax is imposed on nonresident decedents for real property located outside of New Jersey and intangible personal property wherever situated.

       The return must be filed whenever any tax is due or a waiver is needed. The tax is a lien on all property for fifteen years unless paid sooner or secured by an acceptable bond. Interest accrues on unpaid taxes at the rate of 10% per annum.

ESTATE TAX

       In addition to the inheritance tax, the State of New Jersey  imposes an estate tax on the estate of certain resident decedents.  The estate tax is designed to absorb any portion of the credit allowable for State death taxes under the federal estate tax law that is not fully taken up by the aggregate amount of all death taxes paid to any State, United States territory or the District of Columbia. The tax is the difference, if any, determined by subtracting the amount of the inheritance, legacy and succession taxes paid to this State and elsewhere from the allowable credit. Even estates that are partially or fully exempt from the inheritance tax may be subject to the New Jersey State Tax.

       The New Jersey Estate Tax obligation is in no way discretionary on the part of the taxpayer. It MAY NOT be satisfied by payment of the appropriate amount to the Federal Government in lieu of claiming the credit allowable for Federal Estate Tax purposes.

       The law requires that a copy of the Federal Estate Tax return be filed with the Division within thirty days after the filing of the  original with the Federal Government. Also, the Division must be supplied with copies of all communications from the Federal  Government making final changes or confirming, increasing or decreasing the tax shown to be due. Further instructions are  contained in the body of the Estate Tax return, a copy of which is included in this booklet. 

PTI NJ 2C:43-13 c. Period of treatment

PTI NJ
2C:43-13 c. Period of treatment. Supervisory treatment may be for such period, as determined by the designated judge or the assignment judge, not to exceed three years, provided, however, that the period of supervisory treatment may be shortened or terminated as the program director may determine with the consent of the prosecutor and the approval of the court.
d. Dismissal. Upon completion of supervisory treatment, and with the consent of the prosecutor, the complaint, indictment or accusation against the participant may be dismissed with prejudice.
      The charges remain outstanding until the end of the period of treatment and dismissal. Bail also is not ended and bail money not refunded until charges dismissed

Appellate Division Checklist for Preparation of Appendix

Appellate Division Checklist for Preparation of Appendix [Appendix is Optional for Respondent]  

 1. Contents [ R. 2:6-1, R. 2:6-3] 

• Table of contents. Indicate the initial page of each document. Attachments to a document shall be separately identified and the initial page of each noted. Each volume of a separately bound appendix must be prefaced with the full table of contents and shall specify on its cover the pages included therein. If bound with the brief, there shall be a single table of contents for both. 

• In civil actions, the complete pretrial order, if any, and the pleadings. 

• If a motion decision is being appealed, the motion and any supporting or opposing affidavit/certification. 

• In criminal, quasi-criminal or juvenile delinquency actions, the indictment, accusation or complaint. 

• Judgment, order or determination appealed from, including any jury verdict sheet. 

• Trial judge's charge to the jury, if at issue, and any opinions or statement of findings and conclusions. 

• Notice of appeal. 

• Such other parts of the record, excluding the stenographic transcript, as are essential to the proper consideration of the issues. 

• Trial briefs shall not be included in the appendix, unless either the question of whether an issue was raised in the trial court is germane to the appeal, in which event only the material pertinent to that issue shall be included, or the brief is referred to in the decision of the court or agency. 

• Any document already in the appendix, for example annexed to a motion, should not be reproduced again. 

• A document that is included in full in the appellant's appendix should not be duplicated in the respondent's appendix. 

2. Form [ R. 2:6-1, R. 2:6-10] 

• Pages shall be 8.5" by 11". 

• Bound with the brief or separately into volumes containing no more than 200 sheets each. 

• Filing date of each paper shall be stated at the head of the copy as well as its subject matter. 

Appellate Division Checklist for Preparation of Appendix [Appendix is Optional for Respondent] Revised: 06/2005, CN: 10835-English page 2 of 2 

• Each page shall be numbered consecutively followed by the letter "a" (e.g. 1a, 2a, etc.). 

• Securely fastened, either bound along the left margin or stapled in the upper left-hand corner. 

3. Cover [ R. 2:6-6] 

• If separate from the brief, cover of the appendix shall be the same as the brief. 

4. Number of Copies and Proof of Service [ R. 2:6-12] 

• Five copies of the appendix for the Clerk's office and two for each party. 

• Proof of service on each party to be filed simultaneously. 

5. Legibility [ R. 2:6-10] 

• Check all copies for legibility. 

Appellate Division Checklist for Preparation of Brief

Appellate Division Checklist for Preparation of Brief  

 1. Contents [R. 2:6-2, R. 2:6-4] 

• Table of contents, including point headings to be argued. Any point not presented below must be so indicated in the point heading. If the appendix is bound with the brief, there shall be a single table of contents for both. 

• Table of citations of cases, alphabetically arranged, statutes, rules and other authorities. [Not required in a letter brief.] 

• Any preliminary statement shall not exceed three pages nor contain footnotes. 

• Separate procedural history with page references to the appendix. 

• Separate statement of facts with page references to the appendix and transcript. [A separate statement of facts is optional for respondent. A respondent not including such a statement shall be deemed to have adopted appellant's.] 

• Chronological listing in a footnote in the procedural history of the appellant's brief of the dates of the various volumes of the transcript and their numbered designations (i.e., 1T, 2T, etc.) and transcript references (in any brief) which include the numbered designations. 

• Legal argument divided, under appropriate point headings, into as many parts as there are points to be argued. 

2. Form [ R. 2:6-7, R. 2:6-10] 

• Pages shall be 8.5" by 11", with one-inch margins. 

• Each page shall contain no more than 26 double-spaced lines of no more than 65 characters, including spaces, each of no less than 10-pitch or 12-point type. The pitch or point type also applies to footnotes. 

• Page limitations (not including tables of contents and citations): 

o Initial brief of any party - 65 

o Respondent/cross-appellant - 90 

o Reply brief – 20 

o Appellant/cross-respondent - 65 

o Letter brief - 20 

• Securely fastened, either bound along the left margin or stapled in the upper left-hand corner. Metal fasteners should be covered. 

Appellate Division Checklist for Preparation of Brief Revised: 06/2005, CN: 10834-English page 2 of 2 

3. Cover - not glassine [ R. 2:6-6] 

• Color: 

o Appellant - white 

o Respondent or respondent/cross-appellant - blue 

o Amicus – green 

o Reply or appellant/cross-respondent - buff 

• Name of appellate court and docket number. 

• Complete caption as it was in the trial court or agency plus designation of appellant and respondent. [Do not abbreviate or use "et al."] 

• Nature of the proceedings, name of the court and judge or agency below. 

• Title of the document and designation of party for whom filed. 

• Name, office address and telephone number of the attorney of record and names of any attorneys "of counsel" or "on the brief." 

4. Number of Copies and Proof of Service [ R. 2:6-12] 

• Five copies of the brief for the Clerk's office and two for each party. 

• Proof of service on each party to be filed simultaneously. 

5. Legibility [ R. 2:6-10] 

• Check all copies for legibility. 

allowing or permitting dwi 39:4-50 . (a)

39:4-50 . (a) Except as provided in subsection (g) of this section, a person who operates a motor vehicle while under the influence of intoxicating liquor, narcotic, hallucinogenic or habit-producing drug, or operates a motor vehicle with a blood alcohol concentration of 0.08% or more by weight of alcohol in the defendant's blood or permits another person who is under the influence of intoxicating liquor, narcotic, hallucinogenic or habit-producing drug to operate a motor vehicle owned by him or in his custody or control or permits another to operate a motor vehicle with a blood alcohol concentration of 0.08% or more by weight of alcohol in the defendant's blood shall be subject:

2:6-12. Number of Briefs, Appendices and Transcripts to Be Served and Filed on appeal

2:6-12. Number of Briefs, Appendices and Transcripts to Be Served and Filed

• (a) Two copies of briefs and appendices shall be served on each party to the appeal, and one copy of the transcript shall be served on any one respondent for the use of all respondents. Proof of such service shall be filed simultaneously with the Clerk as prescribed by R. 1:5-3. In all appeals from adult criminal convictions the brief, appendix and transcripts shall be served upon the New Jersey Division of Criminal Justice, Appellate Section as the responding party unless that office notifies the appellant and the court by letter that another party is substituted as respondent.
• (b) On appeal to the Appellate Division, five copies of each brief and appendix shall be filed with the clerk of the Appellate Division.
• (c) On appeal to the Supreme Court, 9 copies of each brief and appendix shall be filed with the clerk of the Supreme Court; but on appeal from a judgment or order of the Appellate Division, the parties need not prepare new appendices but may file instead 9 copies of their appendices prepared for the Appellate Division, including any opinions, orders or other papers filed subsequent thereto as an appendix to the appellant's Supreme Court brief. On such appeals the clerk of the Appellate Division shall deliver to the clerk of the Supreme Court the original and 3 copies of the transcript.
• (d) On appeal to either the Appellate Division or the Supreme Court at least 3 copies of the transcript, in addition to the copy filed by the court reporter supervisor, clerk or agency pursuant to R. 2:5-3(e), shall be filed with the appellate court. In the event the original and copy of the transcript were filed with the clerk of the court from which the appeal is taken prior to the filing of the notice of appeal, the appellant shall, within 10 days after all briefs of all parties have been filed, request the clerk of the court from which the appeal is taken forthwith to transmit the filed copy to the clerk of the court to which the appeal is taken.
  
  
  

2:6-8. References to Briefs; Appendices; Transcripts on appeal

2:6-8. References to Briefs; Appendices; Transcripts on appeal

References to a brief or appendix shall be made to the appropriate pages, and references to the stenographic transcript shall be made to the appropriate pages and lines thereof, by the following abbreviations:

"Pb8" for plaintiff's brief, page 8;

"Db8" for defendant's brief, page 8;

"Pa8" for plaintiff's appendix, page 8;

"Da12" for defendant's appendix, page 12;

"Ja15" for joint appendix, page 15;

"Prb8" for plaintiff's reply brief, page 8;

"Pra7" for plaintiff's reply appendix, page 7;

"T8-3" for transcript, page 8, line 3.

If there is more than one plaintiff or defendant, the appropriate party's name or initial or other identifying designation should precede the abbreviation. If there are multiple volumes of transcript, they shall be numbered sequentially by chronology, i.e., 1T, 2T, etc., irrespective of the nature of the proceeding. The procedural history of the appellant's brief shall list in a footnote the date of each volume of transcript and its numbered designation.

2:6-2. Contents of Appellant's Brief for appeals

2:6-2. Contents of Appellant's Brief for appeals

• (a) Formal Brief. Except as otherwise provided by R. 2:6-4(c)(1) (statement in lieu of brief), by R. 2:9-11 (sentencing appeals), and by paragraph (b) of this rule, the brief of the appellant shall contain the following material, under distinctive titles, arranged in the following order:
  
  • (1) A table of contents, including the point headings to be argued. It is mandatory that any point not presented below be so indicated by including in parenthesis a statement to that effect in the point heading.
  • (2) A table of citations of cases, alphabetically arranged, of statutes and rules and of other authorities.
  • (3) A concise procedural history including a statement of the nature of the proceedings and a reference to the judgment, order, decision, action or rule appealed from or sought to be reviewed or enforced. The appendix page of each document referred to shall be stated. The plaintiff and defendant shall be referred to as such and shall not, except where necessary, be referred to as appellant and respondent.
  • (4) A concise statement of the facts material to the issues on appeal supported by references to the appendix and transcript. The statement shall be in the form of a narrative chronological summary incorporating all pertinent evidence and shall not be a summary of all of the evidence adduced at trial, witness by witness.
  • (5) The legal argument for the appellant, which shall be divided, under appropriate point headings, distinctively printed or typed, into as many parts as there are points to be argued. New Jersey decisions shall be cited to the official New Jersey reports by volume number but if not officially reported that fact shall be stated and unofficial citation made. All other state court decisions shall be cited to the National Reporter System, if reported therein and, if not, to the official report. In the citation of all cases the court and year shall be indicated in parentheses except that the year alone shall be given in citing the official reports of the United States Supreme Court, the Supreme Court of New Jersey, and the highest court of any other jurisdiction.
  • (6) In addition to the foregoing, each brief may include an optional preliminary statement for the purpose of providing a concise overview of the case. The preliminary statement shall not exceed three pages and may not include footnotes or, to the extent practicable, citations.
• (b) Letter Brief. In lieu of filing a formal brief in accordance with paragraph (a) of this rule and except as otherwise provided by R. 2:9-11 (sentencing appeals), the appellant may file a letter brief. Letter briefs shall not exceed 20 pages and shall conform with the requirements of subparagraphs (1), (3), (4) and (5) of paragraph (a). As to any point not presented below a statement to that effect shall be included in parenthesis in the point heading. No cover need be annexed provided that the information required by R. 2:6-6 is included in the heading of the letter.
• (c) All Briefs. All briefs must be plainly legible and must conform with spacing, paper quality, type-size and reproduction requirements set forth in R. 2:6-10.
• (d) Respondent/Cross Appellant's Brief. The respondent/cross appellant shall file a single brief both addressing the cross appeal and answering the appellant's brief.

RULE 2:6. Appendices; Briefs; Transcript on appeal

RULE 2:6. Appendices; Briefs; Transcript

2:6-1. Preparation of Appellant's Appendix; Joint Appendix; Contents

• (a) Contents of Appendix.
  
  • (1) Required Contents. The appendix prepared by the appellant or jointly by the appellant and the respondent shall contain (A) in civil actions, the complete pretrial order, if any, and the pleadings; (B) in criminal, quasi-criminal or juvenile delinquency actions, the indictment or accusation and, where applicable, the complaint and all docket entries in the proceedings below; (C) the judgment, order or determination appealed from or sought to be reviewed or enforced, including the jury verdict sheet, if any; (D) the trial judge's charge to the jury, if at issue, and any opinions or statement of findings and conclusions; (E) the statement of proceedings in lieu of record made pursuant to R. 2:5-3(f); (F) the notice or notices of appeal; (G) the transcript delivery certification prescribed by R. 2:5-3(e); (H) any unpublished opinions cited pursuant to R. 1:36-3; and (I) such other parts of the record, excluding the stenographic transcript, as are essential to the proper consideration of the issues, including such parts as the appellant should reasonably assume will be relied upon by the respondent in meeting the issues raised. If the appeal is from a summary judgment, the appendix shall also include a statement of all items submitted to the court on the summary judgment motion and all such items shall be included in the appendix, except that briefs in support of and opposition to the motion shall be included only as permitted by subparagraph (2) of this rule.
  • (2) Prohibited Contents. Briefs submitted to the trial court shall not be included in the appendix, unless either the brief is referred to in the decision of the court or agency, or the question of whether an issue was raised in the trial court is germane to the appeal, in which event only the material pertinent to that issue shall be included. A document that is included in appellant's appendix shall not also be included in respondent's appendix unless appellant's appendix includes only a portion of the document and the complete document is required for a full understanding of the issues presented. If the same document has been annexed to more than one pleading or motion filed in the trial court, the document shall be reproduced in the appendix only with the first such pleading or motion and shall be referred to thereafter only by notation to the appendix page on which it appears.
  • (3) Confidential Documents. If the appellate record is not sealed, any documents that are required to be excluded from public access pursuant to R. 1:38-3 shall be submitted in a separate appendix marked as confidential. The format of the confidential appendix shall in all respects conform with the requirements of this rule. 
• (b) Form. Documents included in the appendix shall be abridged by omitting all irrelevant or formal portions, with asterisks being used to indicate omissions. The filing date of each included paper shall be stated at the head of the copy as well as its subject matter (e.g., Pretrial Order, Notice of Appeal). Each page shall be numbered consecutively followed by the letter "a" to indicate the appendix (e.g., 1a, 2a, etc.).
• (c) Binding; Table of Contents. The appendix may be bound with the brief or separately, into volumes containing no more than 200 sheets each. If bound with the brief, it shall follow the brief, but there shall be a single table of contents of the brief and appendix. If bound separately it shall be prefaced with a table of contents. The table of contents shall indicate the initial page of each document, exhibit or other paper included, and the pages of the stenographic record at which each exhibit was marked for identification and was offered into evidence. Attachments to a document by way of affidavits, exhibits or otherwise shall each be separately identified in the table of contents and the initial page of each such attachment noted therein. If there are multiple volumes of the appendix, each volume shall contain a full table of contents and shall specify on its cover the appendix pages included therein.
• (d) Joint Appendix. Whenever possible counsel shall agree upon a joint appendix, which shall be bound separately. The cost thereof shall be apportioned between them.

2C:43-11 Program of Intensive Supervision, ISP Eligibility

2C:43-11. Program of intensive supervision, ISP eligibility a. No custodial sentence imposed pursuant to Chapters 43, 44 or 45 of Title 2C shall be changed to permit entry into any program of intensive supervision established pursuant to the Rules Governing the Courts of the State of New Jersey if the inmate: (1) Is serving a sentence for a conviction of any crime of the first degree; or (2) Is serving a sentence for a conviction of any offense in which the sentencing court found that there is a substantial likelihood that the defendant is involved in organized criminal activity pursuant to N.J.S. 2C:44-1a(5); or (3) Is serving any statutorily mandated parole ineligibility, or any parole ineligibility imposed by the court pursuant to subsection b. of N.J.S. 2C:43-6; or (4) Has previously completed a program of intensive supervision established pursuant to the Rules Governing the Courts of the State of New Jersey; or (5) Has previously been convicted of a crime of the first degree, or of any offense in any other jurisdiction which, if committed in New Jersey, would constitute a crime of the first degree and the inmate was released from incarceration on the first degree offense within five years of the commission of the offense for which the inmate is applying for intensive supervision. Nothing in this subsection shall be construed to preclude the program of intensive supervision from imposing more restrictive standards for admission. b. Unless the inmate is within nine months of parole eligibility and has served at least six months of the sentence, no custodial sentence of an inmate serving a sentence for conviction of any crime of the second degree shall be changed to permit entry into any program of intensive supervision established pursuant to the Rules Governing the Courts of the State of New Jersey, if, within 20 days of receipt of notice of the inmate's application, the county prosecutor or Attorney General objects in writing. c. If an inmate's application for a change of custodial sentence to permit entry into any program of intensive supervision established pursuant to the Rules Governing the Courts of the State of New Jersey is granted over the objection of the county prosecutor or the Attorney General, the order shall not become final for 20 days or until reconsideration by the Intensive Supervision Re sentencing Panel in order to permit the county prosecutor or the Attorney General to appear personally or in writing, with notice to defense counsel, to request reconsideration of the application approval. d. A victim of the offense for which the inmate was sentenced shall have the right to make a written statement or to appear at a proceeding regarding the application for a change of custodial sentence imposed pursuant to Chapters 43, 44 or 45 of Title 2C for entry into any program of intensive supervision established pursuant to the Rules Governing the Courts of the State of New Jersey.