New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 12 - ADMINISTRATION AND FORMS
Section 18:26-12.4 - Examination of records
Universal Citation: NJ Admin Code 18:26-12.4
Current through Register Vol. 56, No. 6, March 18, 2024
For the purpose of administering the New Jersey transfer inheritance tax and estate tax, the Director, whenever it is deemed expedient, may make or cause to be made through the Transfer Inheritance Tax Branch or any employee thereof engaged in the administration of such taxes, an examination or investigation of any tangible personal property and any books, records, papers, vouchers, accounts, and documents of any taxpayer. See N.J.A.C. 18:26-12.6.
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