New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 12 - ADMINISTRATION AND FORMS
Section 18:26-12.5 - Hearings
Universal Citation: NJ Admin Code 18:26-12.5
Current through Register Vol. 56, No. 6, March 18, 2024
The Director or duly authorized employees in the Transfer Inheritance Tax Branch may conduct hearings, subpoena documents, administer oaths to, and examine under oath, any taxpayer as well as any directors, officers, agents, and employees of a taxpayer in respect to any matter evident to the administration of the New Jersey transfer inheritance tax and estate tax.
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