N.J. Admin. Code § 18:26-3.8
Current through Register Vol. 56, No. 17, September 3, 2024
Any executor, administrator, trustee, person, or corporation liable for the payment of the estate tax and aggrieved by any decision, order, finding, or assessment of the Director, may appeal to the Tax Court of New Jersey for a review thereof within 90 days of the date of notice assessing the tax complained of, in accordance with pertinent provisions of the State Uniform Tax Procedure Law, NJ.S.A. 54:51A-13 et seq. For protest procedures see NJ.A.C. 18:26-12.9, 12.10, and 12.11
N.J. Admin. Code § 18:26-3.8