New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 8 - ASSESSMENT AND VALUATION
Section 18:26-8.1 - Appointment of appraisers
Universal Citation: NJ Admin Code 18:26-8.1
Current through Register Vol. 56, No. 6, March 18, 2024
(a) All appraisals of real and tangible personal property are made by a Division of Taxation representative exercising jurisdiction where the decedent is a resident or nonresident.
(b) The appraisal of all intangible personal property is made by an auditor at the Transfer Inheritance Tax Branch.
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