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New Jersey Statutes, Title: 54, TAXATION
Chapter 35: Date when tax due
Section: 54:35-11: Refund when debts proved after legacies and distributive shares paid
When a debt is proved against the estate of the decedent, after payment of legacies or distribution of property from which the tax has been deducted, or upon which the tax has been paid, and a refund is made by the legatee, devisee, heir or next of kin to pay such debt, a proportion of the tax so paid shall be repaid to him by the executor, administrator or trustee, if the tax has not been paid to the state tax commissioner, or, by the state treasurer if the same has been paid into the state treasury.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:35-11 (if available):
Court decisions that cite this statute:
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