New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 10 - COLLECTION AND REFUND
Section 18:26-10.6 - Proceedings to compel payment of taxes; collection cost fees

Universal Citation: NJ Admin Code 18:26-10.6

Current through Register Vol. 56, No. 18, September 16, 2024

(a) In the event the New Jersey transfer inheritance tax that has accrued is not paid within the time provided by law, the Director shall notify the Attorney General of this State who will institute an action to compel the payment of such tax in the name of the Director in the Superior Court or Tax Court of this State and any judgment cited in such action will have the same effect as other judgments entered in the Superior Court, so as to constitute a lien which may be executed on any property of a decedent.

(b) In the event the New Jersey transfer inheritance tax is not paid within the time prescribed by law, fees for the cost of collection shall be imposed as allowed pursuant to N J.S.A. 54:49-12.1. Such fees shall be in addition to any interest or penalty, or both, otherwise provided by law.

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