§ 54:37-1 Definitions
§ 54:37-2 Construction
§ 54:37-3 Application of chapter; reciprocity
§ 54:37-4 Original grant of letters; notice to domiciliary state
§ 54:37-5 Proof of payment of death taxes of domiciliary state
§ 54:37-6 Failure to prove tax payment; notice to domiciliary state
§ 54:37-7 Enforcement of tax; action for accounting; remission of intangibles
§ 54:37-8 Final accounting not allowed until taxes paid

Terms Used In New Jersey Statutes > Title 54 > Chapter 37

  • Decedent: A deceased person.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Intestate: Dying without leaving a will.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
  • Probate: Proving a will
  • 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
  • territory: extends to and includes any territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
  • Testate: To die leaving a will.