N.J. Admin. Code § 18:26-10.4
Current through Register Vol. 56, No. 21, November 4, 2024
An executor, administrator, or trustee who has retained or received the amount due for transfer inheritance tax on the transfer of property is required to pay the Director within 30 days, and may, upon written request, receive a receipt signed by the State Treasurer and countersigned by the Director, which represents a voucher in settlement of the account of the executor, administrator, or trustee.
N.J. Admin. Code § 18:26-10.4