New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 10 - COLLECTION AND REFUND
Section 18:26-10.4 - Payment of tax collected; receipt
Universal Citation: NJ Admin Code 18:26-10.4
Current through Register Vol. 56, No. 6, March 18, 2024
An executor, administrator, or trustee who has retained or received the amount due for transfer inheritance tax on the transfer of property is required to pay the Director within 30 days, and may, upon written request, receive a receipt signed by the State Treasurer and countersigned by the Director, which represents a voucher in settlement of the account of the executor, administrator, or trustee.
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