Transfer inheritance and estate tax hearings are held pursuant to N.J.A.C. 18:26-12.5 through 12.10 and may be scheduled by contacting the Individual Tax Audit Branch, 50 Barrack Street, PO Box 249, Trenton, NJ 08695-0249. Railroad tax hearings are held pursuant to N.J.A.C. 18:23-11.2 and 11.3 and may be scheduled by contacting Property Administration, 50 Barrack Street, PO Box 251, Trenton, NJ 08695-0251.
N.J. Admin. Code § 18:32-1.7
See: 45 N.J.R. 2198(a), 46 N.J.R. 398(b).
Substituted "Individual Tax Audit" for "Income Tax".