Retirement tax questions

Hi Dave: The federal government allowed me sixty days to roll over the inherited IRA, that isn't the issue, the problem is that according to intuit, New Jersey unlike the federal government says that the entire amount is taxable in the year that I inherited the IRA. What I am asking is that the case? Does the entire amount have to be declared in one fell swoop? Needless to say, the amount certainly would change my tax bracket for the 2021 tax year.