N.J. Admin. Code § 18:26-12.3

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:26-12.3 - Information from Transfer Inheritance Tax Branch

(a) After a return has been filed all communications regarding the New Jersey transfer inheritance tax or estate tax are to be addressed to the Transfer Inheritance Tax Branch, PO Box 249, Trenton, NJ 08695-0249 and should state the full name of the decedent, the date of death, and the name of the county in which the decedent resided as of the date of death. See N.J.A.C. 18:26-9.7.

(b) If a communication includes inquiries with respect to more than one decedent's estate, copies shall be furnished for each as mentioned in the communication.

(c) No employee of the Transfer Inheritance Tax Branch is permitted to pass upon, or decide, any question involving the taxability of a transfer of any property under the terms of a decedent's will, deed of trust, annuity contract, agreement, contract, or any other instrument prior to the date of a decedent's death, nor may an employee compute any hypothetical tax on any set of facts submitted for consideration.

N.J. Admin. Code § 18:26-12.3

Adopted by 50 N.J.R. 1624(a), effective 7/16/2018