54:36-7. Executor or trustee not to deliver property until tax paid
87 words·~1 min read·
/nj/title-54/chapter-36/54-36-7A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.