New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 3B - ESTATE TAX-DECEDENTS DYING AFTER DECEMBER 31, 2016, BUT BEFORE JANUARY 1, 2018
Section 18:26-3B.11 - Protests, hearings, and appeals

Universal Citation: NJ Admin Code 18:26-3B.11

Current through Register Vol. 56, No. 18, September 16, 2024

(a) Any executor, administrator, trustee, person, or corporation that is liable for the payment of the estate tax and is aggrieved by any decision, order, finding, or assessment of the Director, may submit a written protest to the Division, addressed to the Transfer Inheritance Tax Branch in accordance with NJ.A.C. 18:26-12.9 and 12.10.

(b) Any executor, administrator, trustee, person, or corporation liable for the payment of the estate tax and aggrieved by any decision, order, finding, or assessment of the Director, may appeal to the Tax Court of New Jersey for a review thereof within 90 days of the date of notice assessing the tax complained of, in accordance with pertinent provisions of the State Uniform Tax Procedure Law, N.J.S.A. 54:51A-13et seq. (See N.J.A.C. 18:26-12.11.)

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