N.J. Admin. Code § 18:26-9.9

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:26-9.9 - How tax is payable

(a) Full payment of the tax and interest, if any, must be submitted together with the return directly to the Transfer Inheritance Tax Branch, PO Box 249, Trenton, NJ 08695-0249.

(b) Where interest has accrued at the time of any payment, such payment is first credited in satisfaction of the accrued interest, and the excess credited in payment of the tax chargeable. The interest continues to accrue on any remaining balance from the date of said payment to the date of final adjustment.

(c) Payment on account of any transfer inheritance tax to be assessed may be made in advance of the actual assessment. Any payment on account will also be accepted to cover any compounded, contingent, or compromise assessment.

N.J. Admin. Code § 18:26-9.9

Adopted by 50 N.J.R. 1624(a), effective 7/16/2018