The new year has ushered in some big changes in taxes and bail procedures in the Garden State, thanks mainly to a series of agreements between Republican Gov. Chris Christie and Democrats who control both houses of the state legislature.

The two biggest changes involve the gas tax and the estate tax and were driven by the need to replenish the nearly exhausted Transportation Trust Fund, which is a dedicated fund used to maintain and repair the state’s nontoll roads, bridges and tunnels.

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