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New Jersey Statutes, Title: 54, TAXATION

    Chapter 34: Transfers taxable.

      Section: 54:34-6: Appointment of appraisers

           In order to fix the value of property of persons whose estates are liable to the payment of a tax under this subtitle, whether the same be in the ownership of a resident or nonresident decedent, the state tax commissioner shall, upon application of an interested party, or upon his own motion, appoint a competent person as appraiser as often as and whenever occasion may require.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:34-6 (if available):



Court decisions that cite this statute: CLICK HERE.