N.J. Stat. tit. 54, ch. 37

in effect

N.J. Stat. § 54:37-1 Definitions

As used in this chapter: "State" includes any territory of the United States, the District of Columbia and any foreign country. "Probate court" means any court of this state having jurisdiction over the probate of wills.

N.J. Stat. § 54:37-2 Construction

The provisions of this chapter shall be liberally construed so that the state of domicile of a decedent shall receive any death taxes, together with interest and penalties thereon, due it.

N.J. Stat. § 54:37-3 Application of chapter; reciprocity

This chapter shall not apply to estates of resident decedents and shall apply to the estates of nonresident decedents only when: a. The laws of the state of his domicile contain a provision, of any nature or however expressed, whereby this state is given reasonable assurance of the collection of its death taxes, interest and penalties, from the estates of decedents dying domiciled in this state in cases where the estates of such decedents are being administered by the probate court of such other state, or b. The state of domicile does not grant letters in nonresident estates until after letters have been issued by the state of domicile.

N.J. Stat. § 54:37-4 Original grant of letters; notice to domiciliary state

Within thirty days after the original, not ancillary, qualification in a probate court of this state of an executor of the will of, or administrator of the estate of, a nonresident decedent, notice thereof, by mail, shall be given by the clerk of such probate court to the official or body of the domiciliary state charged with the administration of the death tax law thereof with respect to such estate. Such notice shall state the full name of the decedent, date of decedent's death, name of the county and state wherein he resided at the date of death, and the name and address of each person to whom letters have been issued.

N.J. Stat. § 54:37-5 Proof of payment of death taxes of domiciliary state

Within eighteen months after so qualifying such executor or administrator shall file with the probate court of this state proof that all death taxes, with interest or penalties thereon, due to the state of domicile or its political subdivisions, have been paid or secured, or that no such taxes, interest or penalties are due, as the case may be, unless it appears that letters have been issued in the state of domicile. Such proof may be in the form of a certificate issued by the official or body charged with the administration of the death tax laws of the domiciliary state.

N.J. Stat. § 54:37-6 Failure to prove tax payment; notice to domiciliary state

If the proof required by section 54:37-5 of this title is not filed within the time therein limited, the clerk of such probate court shall forthwith notify by mail the official or body of the domiciliary state so charged with the administration of the death tax. The notice shall state: a. The name, date of death and last domicile of the decedent; b. The name and address of each executor or administrator; c. The fact that the executor or administrator has not filed theretofore the proof so required; and d. A summary of the values of the real estate and tangible and intangible personalty, wherever situate, belonging to the decedent at the time of his death, if known to the clerk. The clerk shall attach to the notice a plain copy of the will and codicils if the decedent died testate, or, if he died intestate, a list of the heirs and next of kin so far as known to the clerk.

N.J. Stat. § 54:37-7 Enforcement of tax; action for accounting; remission of intangibles

If the official or body charged with the administration of the death tax laws of the domiciliary State shall, within sixty days after a notice is mailed pursuant to section 54:37-6 of this Title commence an action to compel an accounting in such estate with a court of this State having jurisdiction over the accounts of the estate, the court shall require such accounting. When the accounting has been filed and approved by the court, the court shall direct the remission to the fiduciary appointed by the domiciliary State of sufficient of the intangible personalty, after payment of creditors in this State and expenses of administration in this State, to satisfy the claims of the domiciliary State for death taxes, interest and penalties. Amended by L.1953, c. 51, p. 929, s. 146.

N.J. Stat. § 54:37-8 Final accounting not allowed until taxes paid

No executor or administrator shall be entitled to a judgment settling his final account or to a discharge in any court of this State unless he has complied with the provisions of section 54:37-5 of this Title. Amended by L.1953, c. 51, p. 929, s. 147.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026