N.J. Admin. Code § 18:26-3A.12

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:26-3A.12 - Protests, hearings, and appeals

(a) Any executor, administrator, trustee, person, or corporation that is liable for the payment of the estate tax and is aggrieved by any decision, order, finding, or assessment of the Director, may submit a written protest to the Division, addressed to the Transfer Inheritance Tax Branch in accordance with N.J.A.C. 18:26-12.9 and 12.10.

(b) 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, N.J.S.A. 54:51A-13et seq. (See N.J.A.C. 18:26-12.11.)

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