New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 12 - ADMINISTRATION AND FORMS
Section 18:26-12.8 - Notice; how given; presumption

Any notice required to be given by the Director, may be served personally or by mailing the same to the person for whom it is intended, addressed to such person at the address given in the last return or report filed by said person or if no return or report has been filed, then to such address as may be obtainable. The mailing of such notice shall be presumptive evidence of the receipt of the same by the person to whom it was addressed. See N.J.S.A. 54:50-6for the required statements to be contained in assessment notices.