N.J. Admin. Code § 18:26-8.1

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

Section 18:26-8.1 - Appointment of appraisers

(a) All appraisals of real and tangible personal property are made by a 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 Transfer Inheritance Tax Branch.

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