N.J. Admin. Code § 18:26-12.5
Current through Register Vol. 57, No. 1, January 6, 2025
The Director or duly authorized employees in the Transfer Inheritance Tax Branch may conduct hearings, subpoena documents, administer oaths to, and examine under oath, any taxpayer as well as any directors, officers, agents, and employees of a taxpayer in respect to any matter evident to the administration of the New Jersey transfer inheritance tax and estate tax.
N.J. Admin. Code § 18:26-12.5