Any interested person dissatisfied with an appraisement or assessment made by the Transfer Inheritance Tax Branch may, before appealing to the Tax Court in accordance with N.J.A.C. 18:26-12.12, submit a written protest to the Branch in accordance with N.J.A.C. 18:26-12.9. Executors, administrators, trustees, or other interested parties may also avail themselves of an informal hearing as provided under N.J.A.C. 18:26-12.10.
N.J. Admin. Code § 18:26-8.7