New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 8 - ASSESSMENT AND VALUATION
Section 18:26-8.4 - Final assessment
Universal Citation: NJ Admin Code 18:26-8.4
Current through Register Vol. 56, No. 18, September 16, 2024
Subsequent to receipt of the return and payment of any applicable tax, the Transfer Inheritance Tax Branch will advise the estate representative(s) as to whether the return filed by the estate and the tax calculation contained therein are accepted, in which case the Branch's notification will be the assessment. In the event that the Branch decides to examine the return further, the Branch will subsequently notify the estate representative as to the amount of tax assessed.
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