Returns are required to be made on Forms IT-R (Resident) and IT-NR (Non-Resident) approved by the Director. These forms may be obtained by writing to the Transfer Inheritance Tax Branch, PO Box 249, Trenton, NJ 08695-0249, or obtained electronically via the Division of Taxation website at www.nj.gov/treasury/taxation
N.J. Admin. Code § 18:26-9.3