N.J.S.A. § 54:34-12.
Levying the tax; notice to parties interested
From the report and other data filed in his office pursuant to section 54:34-9 of this title the state tax commissioner shall forthwith assess and fix the cash value of the estate and levy the tax to which the same is liable and he shall give immediate notice thereof, by mail, to all parties known by the state tax commissioner to be interested therein.
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In this chapter (14 sections)
- 54:34-1 · Transfers taxable
- 54:34-1.1. · Irrevocable disposition of reserved income, rights, etc.,…
- 54:34-2 · Transfer inheritance tax; phase-out
- 54:34-2.1. · Mutually acknowledged relationship of parent and child;…
- 54:34-3. · Ratio tax on transfer of property on nonresident
- 54:34-4 · Exemptions
- 54:34-5. · Deductions to ascertain market value
- 54:34-6. · Appointment of appraisers
- 54:34-7. · Compensation of appraisers
- 54:34-8. · Misconduct of appraiser; penalty
- 54:34-9. · Making appraisement; notice of; taking evidence; report
- 54:34-10. · Failure to testify before appraiser; penalty
- 54:34-12. · Levying the tax; notice to parties interested
- 54:34-13 · Appeal of appraisement, assessment