There is a newer version of the New Jersey Revised Statutes
2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:37-1 - Definitions
NJ Rev Stat § 54:37-1 (2016) What's This?
54:37-1. Definitions
As used in this chapter:
"State" includes any territory of the United States, the District of Columbia and any foreign country.
"Probate court" means any court of this state having jurisdiction over the probate of wills.
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