Realigns transfer inheritance tax payment due date to coincide with payment due date for federal estate tax.

This bill (A2767) changes New Jersey's transfer inheritance tax payment deadline from 8 months to 9 months after a person's death, aligning it with the federal estate tax deadline. It directly affects individuals who must pay New Jersey inheritance tax on estates, simplifying filing by matching the federal timeline. The key change modifies existing laws (R.S.54:35-3 and R.S.54:35-4) to replace the "8-month" reference with "9-month" throughout the tax code. The bill takes effect immediately for tax payments due on or after enactment.