New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 10 - COLLECTION AND REFUND
Section 18:26-10.1 - Levy of tax; resident and nonresident decedents

Levy of tax; resident and nonresident decedents Resident and nonresident decedents' returns must be filed together with full payment of the tax and interest, if any, directly with the Transfer Inheritance Tax Branch, PO Box 249, Trenton, NJ 08695-0249. Upon filing of a return and payment of the tax, the Branch will issue a notice of assessment showing the amount of tax due, the amount paid, and whether interest is due or a refund is to be issued (see N.J.A.C. 18:26-8.6, 9.4, 9.9, and 9.10)