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

This bill changes New Jersey's transfer inheritance tax payment deadline from 8 months to 9 months after death, aligning it with the federal estate tax due date. It directly affects estate executors, administrators, and others responsible for paying New Jersey's inheritance tax. The key mechanism involves amending two tax code sections (R.S.54:35-3 and R.S.54:35-4) to replace all references to "8 months" with "nine months." This adjustment simplifies filing for estates that must handle both state and federal tax payments. The change applies immediately to tax payments due on or after enactment.