18:26-10.1 Levy of tax; resident and nonresident decedents

N.J.A.C. 18:26-10.1 (2014)
§ 18:26-10.1 Levy of tax; resident and nonresident decedents

   Resident and nonresident decedents' returns must be filed together with a certified or cashier's check in full payment of the tax and interest, if any, directly with the Inheritance Tax Branch, PO Box 249, Trenton, New Jersey 08646-0249. Upon filing of a return and payment of the tax, the Branch will issue a notice of assessment showing the amount of tax due, the amount paid, and whether interest is due or a refund is to be issued (see N.J.A.C. 18:26-8.6, 9.4, 9.9 and 9.10).