N.J. Admin. Code § 18:26-9.7
Current through Register Vol. 56, No. 19, October 7, 2024
Section 18:26-9.7 - Confidential nature of returns(a) All New Jersey transfer inheritance tax returns and data filed in connection therewith are considered privileged communications pursuant to N.J.S.A. 54:33-8 and 54:50-8 and are not to be inspected or copied by any person other than: 1. In the case of an intestate decedent, the administrator duly appointed, or beneficiary entitled to share in the estate under the intestate laws or any duly authorized attorney for the foregoing persons;2. In the case of a testate decedent, those persons entitled to share under a probated will or the executor, or any duly authorized attorney for the aforementioned persons; or3. In the case of either an intestate or testate proceeding, a surviving joint tenant, or cestui que trust (trust beneficiary), or trustee or any duly authorized attorney for such persons, but only to the extent of such persons' legal or equitable interest in a decedent's estate.(b) Copies of records on file with the Transfer Inheritance Tax Branch may be obtained by authorized persons only upon proper application and subject to the provisions of N.J.S.A. 54:50-8 and 9. There will be a $ .40 per page charge for copies exceeding 10 pages. Authenticated copies are $ 1.00 per page and a check for payment of shall be made payable to the "Treasurer, State of New Jersey."N.J. Admin. Code § 18:26-9.7
Adopted by 50 N.J.R. 1624(a), effective 7/16/2018