N.J. Admin. Code § 18:26-12.4
Current through Register Vol. 56, No. 24, December 18, 2024
For the purpose of administering the New Jersey transfer inheritance tax and estate tax, the Director, whenever it is deemed expedient, may make or cause to be made through the Transfer Inheritance Tax Branch or any employee thereof engaged in the administration of such taxes, an examination or investigation of any tangible personal property and any books, records, papers, vouchers, accounts, and documents of any taxpayer. See N.J.A.C. 18:26-12.6.
N.J. Admin. Code § 18:26-12.4