New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 8 - ASSESSMENT AND VALUATION
Section 18:26-8.3 - Additional assessment

(a) In the absence of fraud or clerical error, after a final determination and assessment has been made and a notice thereof has been sent to the representative(s) of the estate, the Director will not reverse a determination or reopen an assessment. This, however, does not bar an additional or corrected assessment being made upon the discovery of assets or liabilities after an original report has been filed and the taxes assessed thereon have been paid.

(b) Where an asset is the subject of litigation at the time of a decedent's death, the appraisal of such an asset is suspended until the suit is terminated.