New Jersey Statutes
§ 54:34-12 — Levying the tax; notice to parties interested
New Jersey·Title 54 TAXATION
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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Nearby Sections
14
§ 54:34-1
Transfers taxable.§ 54:34-13
Appeal of appraisement, assessment.§ 54:34-2
Transfer inheritance tax; phase-out.§ 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