New Jersey Statutes 54:35-11. Refund when debts proved after legacies and distributive shares paid
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Terms Used In New Jersey Statutes 54:35-11
- Decedent: A deceased person.
- Executor: A male person named in a will to carry out the decedent
- Legatee: A beneficiary of a decedent
- State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
- Trustee: A person or institution holding and administering property in trust.
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.