Estate of Taylor v. Director, Division of Taxation

NARAYANAN, J.T.C.

Defendant, Director, Division of Taxation (“Director”) moves for summary judgment to dismiss the complaint on grounds that plaintiffs refund claim for New Jersey inheritance tax was untimely pursuant to N.J.S.A. 54:35-10. Plaintiff cross-moves for summary judgment on grounds that it is entitled to a refund of overpaid estimated inheritance tax under the pre-2008 version of N.J.A.C. 18:26-10.10.

For the reasons set forth below, the Director’s motion is granted.

FACTS

The facts are undisputed. Alvina Taylor died November 30, 2002. An inheritance tax return was due within eight…