§ 18:26-10.9 Refund for erroneous overpayment
In any case where there has been an overpayment in error of the New Jersey Inheritance Tax, an application for a refund may be made in the manner provided in N.J.A.C. 8:26-10.12 (Time and manner of mailing application for refund) to the Director, who upon satisfactory proof of such erroneous payment, may certify such overpayment to the Director of the Division of Budget and Accounting who in turn draws his warrant on the State Treasurer for the amount overpaid in favor of the executor, administrator, person or persons who have paid the tax in error, or who are lawfully entitled to such refund.
No comments:
Post a Comment