Estate of Pelligra v. Director, Division of Taxation

PIZZUTO, J.T.C.

This case presents the question of whether the ninety-day period allowed by N.J.S.A. 54:49-18 a for the filing of an administrative protest of an additional transfer inheritance tax assessment begins to run as of the date of the assessment notice or the date of receipt of the notice by the representative of the estate. Although certain findings and conclusions to the contrary were expressed on the record, after reconsideration in light of the complete arguments of the parties, a protest mailed to the Division of Taxation within ninety days of receipt of the subject assessment…