N.J. Admin. Code § 18:26-9.6
Current through Register Vol. 56, No. 19, October 7, 2024
In the case of both resident and nonresident estates, any assets and liabilities not disclosed in the original return and all supplemental data requested by the Branch is to be filed in affidavit form on legal size paper and attested to by the duly authorized statutory representative of the estate, next of kin, or beneficiary certifying in detail a description of the asset, real or personal, and/or the liability and the reasons for failure to disclose same in the original return and filed directly with the Transfer Inheritance Tax Branch, PO Box 249, Trenton, NJ 08695-0249.
N.J. Admin. Code § 18:26-9.6