Answer by
LeheckaG (1826)
In addition to Federal (IRS.Gov) Estate & Income tax,
New Jersey (State.Nj.US) has BOTH Estate & (Transfer)Inheritance taxes.
Yes, Each U.S.-state's Estate/Inheritance-taxes are different.
After the decedent's-estate pays NJ-Estate-taxes,
Each-beneficiary has to file (IT-R or IT-NR, within 8 months of death or file for extension)
& pay NJ-(Transfer)Inheritance-taxes
(0% to 16%, based on relationship to decedent, & amount of inheritance).