(1) The transfer of property to a husband or wife, or a domestic partner as defined in section 3 of P.L. 2003, c. 246(C.26:8A-3), of a decedent shall be taxed at the following rates:
For transfers made through December 31, 1984:
On any amount in excess of $15,000.00, up to $50,000.00 ......... 2%
On any amount in excess of $50,000.00, up to $100,000.00 ........ 3%
On any amount in excess of $100,000.00, up to $150,000.00 ....... 4 %
On any amount in excess of $150,000.00, up to $200,000.00 ....... 5%
On any amount in excess of $200,000.00, up to $300,000.00 ....... 6%
On any amount in excess of $300,000.00, up to $500,000.00 ....... 7%
On any amount in excess of $500,000.00, up to $700,000.00 ....... 8%
On any amount in excess of $700,000.00, up to $900,000.00 ....... 9%
On any amount in excess of $900,000.00, up to $1,100,000.00 ... 10%
On any amount in excess of $1,100,000.00, up to $1,400,000.00 ..11%
On any amount in excess of $1,400,000.00, up to $1,700,000.00 ..12%
On any amount in excess of $1,700,000.00, up to $2,200,000.00 ..13%
On any amount in excess of $2,200,000.00, up to $2,700,000.00 ...14%
On any amount in excess of $2,700,000.00, up to $3,200,000.00 ..15%
On any amount in excess of $3,200,000.00 .............................. 16%
For transfers made on or after January 1, 1985 there shall be no tax imposed under this paragraph.
(2) The transfer of property to a father, mother, grandparent, child or children of a decedent, or to any child or children adopted by the decedent in conformity with the laws of this State, or of any of the United States or of a foreign country, or the issue of any child or legally adopted child of a decedent, shall be taxed at the following rates:
For transfers through June 30, 1985:
On any amount in excess of $15,000.00, up to $50,000.00 ........ 2%
On any amount in excess of $50,000.00, up to $100,000.00 ....... 3%
On any amount in excess of $100,000.00, up to $150,000.00 ...... 4%
On any amount in excess of $150,000.00, up to $200,000.00 ...... 5%
On any amount in excess of $200,000.00, up to $300,000.00 ...... 6%
On any amount in excess of $300,000.00, up to $500,000.00 ...... 7%
On any amount in excess of $500,000.00, up to $700,000.00 ...... 8%
On any amount in excess of $700,000.00, up to $900,000.00 ...... 9%
On any amount in excess of $900,000.00, up to $1,100,000.00 ... 10%
On any amount in excess of $1,100,000.00, up to $1,400,000.00 . 11%
On any amount in excess of $1,400,000.00, up to $1,700,000.00 . 12%
On any amount in excess of $1,700,000.00, up to $2,200,000.00 ..13%
On any amount in excess of $2,200,000.00, up to $2,700,000.00 ..14%
On any amount in excess of $2,700,000.00, up to $3,200,000.00 ..15%
On any amount in excess of $3,200,000.00 .............................. 16%
For transfers made from July 1, 1985 through June 30, 1986:
On any amount in excess of $50,000.00, up to $100,000.00 ....... 3%
On any amount in excess of $100,000.00, up to $150,000.00 ...... 4%
On any amount in excess of $150,000.00, up to $200,000.00 ...... 5%
On any amount in excess of $200,000.00, up to $300,000.00 ...... 6%
On any amount in excess of $300,000.00, up to $500,000.00 ...... 7%
On any amount in excess of $500,000.00, up to $700,000.00 ...... 8%
On any amount in excess of $700,000.00, up to $900,000.00 ...... 9%
On any amount in excess of $900,000.00, up to $1,100,000.00 ....10%
On any amount in excess of $1,100,000.00, up to $1,400,000.00 ..11%
On any amount in excess of $1,400,000.00, up to $1,700,000.00 ..12%
On any amount in excess of $1,700,000.00, up to $2,200,000.00 ..13%
On any amount in excess of $2,200,000.00, up to $2,700,000.00 ..14%
On any amount in excess of $2,700,000.00, up to $3,200,000.00 ..15%
On any amount in excess of $3,200,000.00 ............................. 16%
For transfers made from July 1, 1986 through June 30, 1987:
On any amount in excess of $150,000.00, up to $200,000.00 ...... 5%
On any amount in excess of $200,000.00, up to $300,000.00 ...... 6%
On any amount in excess of $300,000.00, up to $500,000.00 ...... 7%
On any amount in excess of $500,000.00, up to $700,000.00 ...... 8%
On any amount in excess of $700,000.00, up to $900,000.00 ...... 9%
On any amount in excess of $900,000.00, up to $1,100,000.00 ... 10%
On any amount in excess of $1,100,000.00, up to $1,400,000.00 . 11%
On any amount in excess of $1,400,000.00, up to $1,700,000.00 ..12%
On any amount in excess of $1,700,000.00, up to $2,200,000.00 ..13%
On any amount in excess of $2,200,000.00, up to $2,700,000.00 ..14%
On any amount in excess of $2,700,000.00, up to $3,200,000.00 ..15%
On any amount in excess of $3,200,000.00 .............................. 16%
For transfers made from July 1, 1987 through June 30, 1988:
On any amount in excess of $250,000.00, up to $300,000.00 ............ 6%
On any amount in excess of $300,000.00, up to $500,000.00 ...... 7%
On any amount in excess of $500,000.00, up to $700,000.00 ...... 8%
On any amount in excess of $700,000.00, up to $900,000.00 ...... 9%
On any amount in excess of $900,000.00, up to $1,100,000.00 ... 10%
On any amount in excess of $1,100,000.00, up to $1,400,000.00 . 11%
On any amount in excess of $1,400,000.00, up to $1,700,000.00 . 12%
On any amount in excess of $1,700,000.00, up to $2,200,000.00 ..13%
On any amount in excess of $2,200,000.00, up to $2,700,000.00 ..14%
On any amount in excess of $2,700,000.00, up to $3,200,000.00 ..15%
On any amount in excess of $3,200,000.00 .............................. 16%
For transfers made on or after July 1, 1988 there shall be no tax imposed under this subsection.