New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 12 - ADMINISTRATION AND FORMS
Section 18:26-12.11 - Appeal to Tax Court

Any person aggrieved by any decision, order, finding, or assessment of the Director or his or her deputies, through the Transfer Inheritance Tax Branch, may appeal to the Tax Court within 90 days from the date a final determination is made. No such appeal shall stay the collection of the tax or the enforcement of the same by entry of judgment unless security, if required pursuant to the standards and subject to the exception in N.J.S.A. 54:49-18.b, approved by the Director of the Division of Taxation has been furnished to the Director of the Division of Taxation.