New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 12 - ADMINISTRATION AND FORMS
Section 18:26-12.9 - Review and protest
Current through Register Vol. 56, No. 6, March 18, 2024
(a) In order to protest an assessment or finding by the Transfer Inheritance Tax Branch, a written protest must be filed within the 90-day period provided by N.J.S.A. 54:49-18. The written protest must be signed by the estate representative, certified to be true, and contain the following information:
(b) A submission that does not include the information requested in (a)5 and 6 above will not be considered a valid protest and will not result in a hearing or review. In addition, the submission of an incomplete or invalid protest will not toll or otherwise extend the 90-day period for such protests to the Division of Taxation.
(c) The filing of any valid protest shall stay the right of the Director to collect the tax in any manner provided by law if the estate shall furnish security, within 90 days after the final determination, of the kind and in the amount determined as follows:
(d) Hearings are scheduled whenever possible by telephone on a mutually acceptable date for both the estate representative and the Branch.
(e) When an application for a refund is made within three years from the date of payment of the tax, the period in which a protest may be submitted is 90 days after a denial of the refund is made.
(f) After the hearing or review of a protest is completed, the Branch will make a final determination confirming, modifying, or vacating the assessment, finding, or denial of a refund request. The estate representative will be notified of the Branch's determination by registered or certified mail. The estate has 90 days after the issuance of the final determination to appeal to the Tax Court.