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New Jersey Statutes, Title: 54, TAXATION
Chapter 36: Vested remainders after estate for life or years
Section: 54:36-7: Executor or trustee not to deliver property until tax paid
No executor or trustee shall turn over any property of an estate mentioned in sections 54:36-3 to 54:36-6 of this title until the tax due thereon, and interest, if any, shall have been paid to the state tax commissioner. Any executor or trustee who shall turn over any such property prior to the payment of the tax due thereon, together with interest, shall be personally liable for such tax and interest, which liability may be enforced in an action at law in the name of the state.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:36-7 (if available):
Court decisions that cite this statute:
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