18:26-8.2 Appointment of appraisers
(a) All appraisals of real and tangible personal property are made by the Division of Taxation Representative exercising jurisdiction where the decedent is a resident or nonresident.
(b) The appraisal of all intangible personal property is made by an auditor at the Inheritance Tax Branch.
(a) All appraisals of real and tangible personal property are made by the Division of Taxation Representative exercising jurisdiction where the decedent is a resident or nonresident.
(b) The appraisal of all intangible personal property is made by an auditor at the Inheritance Tax Branch.
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