N.J. Admin. Code § 18:26-3B.11 - Protests, hearings, and appeals
(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
N.J.A.C.
N.J.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-13 et seq. (See
N.J.A.C.
18:26-12.11.)
Notes
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