New Jersey Statutes Title 54. Taxation 54 § 33-1

As used in chapters 33 to 36 of this title (§ 54:33-1 et seq.):

“Estate” and “property” mean the interest of the testator, intestate, grantor, bargainor or vendor, passing or transferred to the individual or specific legatee, devisee, heir, next of kin, grantee, donee or vendee, not exempt from the provisions of said chapters 33 to 36, whether such property be situated within or without this state.

“Transfer” includes the passing of property, or any interest therein, in possession or enjoyment, present or future, by distribution by statute, descent, devise, bequest, grant, deed, bargain, sale or gift.