N.J. Admin. Code § 18:26-10.5
Current through Register Vol. 56, No. 21, November 4, 2024
When the tax and interest chargeable has been paid in full or secured by bond, or when an estate is determined by the Director to be exempt from any transfer inheritance tax of this State, a statement of such fact, signed by the Director and including a description of any real property involved, is issued to the executor, administrator, or other representative of the estate who may record such statement in the office of the county clerk of the county wherein the real property if any is situated.
N.J. Admin. Code § 18:26-10.5