New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 12 - ADMINISTRATION AND FORMS
Section 18:26-12.3 - Information from Transfer Inheritance Tax Branch

Universal Citation: NJ Admin Code 18:26-12.3

Current through Register Vol. 56, No. 6, March 18, 2024

(a) After a return has been filed all communications regarding the New Jersey transfer inheritance tax or estate tax are to be addressed to the Transfer Inheritance Tax Branch, PO Box 249, Trenton, NJ 08695-0249 and should state the full name of the decedent, the date of death, and the name of the county in which the decedent resided as of the date of death. See N.J.A.C. 18:26-9.7.

(b) If a communication includes inquiries with respect to more than one decedent's estate, copies shall be furnished for each as mentioned in the communication.

(c) No employee of the Transfer Inheritance Tax Branch is permitted to pass upon, or decide, any question involving the taxability of a transfer of any property under the terms of a decedent's will, deed of trust, annuity contract, agreement, contract, or any other instrument prior to the date of a decedent's death, nor may an employee compute any hypothetical tax on any set of facts submitted for consideration.

Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.