N.J. Admin. Code § 18:26-12.10

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:26-12.10 - Informal hearing

(a) An executor, administrator, trustee, or other interested party may, at any time, request an informal conference with the Transfer Inheritance Tax Branch in order to present information or discuss any issues.

(b) A conference before the Transfer Inheritance Tax Branch may be conducted on an informal basis with or without representation on behalf of a taxpayer or other party in interest.

(c) An estate representative shall be provided, before or during a conference, an explanation of the audit process and the estate's rights under the audit process in the case of a conference relating to the determination of transfer inheritance tax or estate tax, and shall be provided an explanation of the collection process and the estate's rights under the collection process in the case of a conference relating to the collection of transfer inheritance tax or estate tax.

(d) Estate representatives have the right, upon giving 14 days advance notice to the Branch, to make a recording of any hearings or conferences with their own equipment and at their own expense; provided, however, that the Branch shall have the same right of recording.

(e) Any request for or grant of an informal hearing under this subsection does not toll or otherwise extend the 90-day period for protesting the Division of Taxation's assessment nor does such an informal hearing constitute a protest under N.J.A.C. 18:26-12.9.

N.J. Admin. Code § 18:26-12.10

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