The opinion of the court was delivered by: Rimm
This is a transfer inheritance tax matter in which defendant moves for summary judgment dismissing the complaint filed in this matter on May 17, 1994, on the ground that it was not filed in a timely manner. The tax was imposed in accordance with N.J.S.A. 54:34-1, transfers taxable, and N.J.S.A. 54:34-2, rates of taxation. Defendant's motion is made pursuant to N.J.S.A. 54:34- 13, appeal from appraisal or assessment, which provides as follows:
Any interested person dissatisfied with the appraisment or assessment so made may appeal therefrom to the tax court within 90 days after the making and entering of the assessment, in accordance with the provisions of the State Tax Uniform Procedure law, R.S. 54:48-1, et. seq.
The State Tax Uniform Procedure law, as applicable, provides:
Except as otherwise provided in this section, all complaints shall be filed within 90 days after the date of the action sought to be reviewed.
To the same effect is R. 8:4-1, which provides in pertinent part as follows:
The time within which a complaint may be filed in a Tax Court is as follows:...
(b) State tax matters. Complaints seeking to review actions of the Director of the Division of Taxation,... shall be filed within 90 days after the date of the action to be reviewed.
In addition, N.J.S.A. 54:49-18 provides in part as follows:
a. If any taxpayer shall be aggrieved by any finding or assessment of the director, he may, within 90 days after the giving of the notice of assessment or finding, file a protest in writing signed by himself or his duly authorized agent, certified to be true, which shall set forth the reason therefore, and may request a hearing. Thereafter the director shall grant a hearing to the taxpayer, if the same shall be requested and shall make a final determination confirming, modifying or vacating any such finding or assessment .... The time for appeal to the Tax Court pursuant to subsection a. of R.S. 54:51A-14, enacted pursuant to section 1 of P.L. 1983, c.45, shall commence from the date of the final determination by the director.
N.J.S.A. 18:26-12.9, which deals with N.J.S.A. 54:49-18 and the review of transfer inheritance tax matters, provides in pertinent part as follows:
(a) In order to make a protest of a Transfer Inheritance and Estate Tax Branch assessment or finding within the 90 day period provided by N.J.S.A. 54:49-18, a written protest must be submitted to the Branch. The written protest must be signed by the estate representative, certified to be true, and contain the following data:
1. Whether a hearing or a review is requested;
2. The decedent's name, date of death, social security number, and county of residence;
3. The name, address, and telephone number of the estate representative the Branch should contact in ...