New Jersey § 54a:9-13

§ 54a:9-13.

(a) General. The liability, at law or in equity, of a transferee of property of a taxpayer for

any tax, additions to tax, penalty or interest due the director under this act, shall

be assessed, paid, and collected in the same manner and subject to the same provisions

and limitations as in the case of the tax to which the liability relates, except that

the period of limitations for assessment against the transferee shall be extended

by 1 year for each successive transfer, in order, from the original taxpayer to the

transferee involved, but not by more than 3 years in the aggregate. The term transferee includes, donee, heir, legatee, devisee and distributee. (b) Exceptions. (1) If before the expiration of the period of limitations for assessment of liability

of the transferee, a claim has been filed by the director in any court against the

original taxpayer or the last preceding transferee based upon the liability of the

original taxpayer, then the period of limitation for assessment of liability of the

transferee shall in no event expire prior to 1 year after such claim has been finally

allowed, disallowed or otherwise disposed of. (2) If, before the expiration of the time prescribed in subsection (a) or the immediately

preceding paragraph of this subsection for the assessment of the liability, the director

and the transferee have both consented in writing to its assessment after such time,

the liability may be assessed at any time prior to the expiration of the period agreed

upon. The period so agreed upon may be extended by subsequent agreements in writing made

before the expiration of the period previously agreed upon. For the purpose of determining the period of limitation on credit or refund to the

transferee of overpayments of tax made by such transferee or overpayments of tax made

by the transferor as to which the transferee is legally entitled to credit or refund,

such agreement and any extension thereof shall be deemed an agreement and extension

thereof referred to in subsection (b) of section 54A:9-8 . If the agreement is executed after the expiration of the period of limitation for

assessment against the original taxpayer, then in applying the limitations under subsection (b) of section 54A:9-8 on the amount of the credit or refund, the periods specified in subsection (a) of section 54A:9-8 shall be increased by the period from the date of such expiration to the date of

the agreement. (c) Deceased transferor. If any person is deceased, the period of limitation for assessment against him shall

be the period that would be in effect if he had lived. (d) Evidence. Notwithstanding the provisions of R.S. 54:50-8 of the State Tax Uniform Procedure Law, Subtitle 9 of Title 54 of the Revised Statutes,

the director shall use his powers to make available to the transferee evidence necessary

to enable the transferee to determine the liability of the original taxpayer and of

any preceding transferees, but without undue hardship to the original taxpayer or

preceding transferee. See subsection (e) of section 54A:9-9 for rule as to burden of proof.