N.J. Admin. Code § 18:26-12.12

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

Section 18:26-12.12 - Appeal to Tax Court

(a) Any person aggrieved by any decision, order, finding or assessment of the Director or his deputies, through the Transfer Inheritance Tax Branch, may appeal therefrom to the Tax Court within 90 days from the date a final determination is made. No such appeal shall stay the collection of the tax or the enforcement of the same by entry of judgment unless security, if required pursuant to the standards and subject to the exception of subsection b of 54:49-18, approved by the Director of the Division of Taxation has been furnished to the Director of the Division of Taxation.

(b) A prevailing estate in a court proceeding in connection with the determination, collection, or refund of inheritance or estate tax, penalty, or interest may be awarded a judgment or settlement for reasonable litigation costs as set forth in 54:51A-22.