N.J. Admin. Code § 18:26-10.9
Current through Register Vol. 56, No. 21, November 4, 2024
In any case where a debt against the estate of a decedent is proved after a legacy has been paid or property has been distributed from which legacy or property the New Jersey transfer inheritance tax has been deducted or paid, the legatee, devisee, heir, beneficiary, or next of kin may make an application for a refund to pay such debt to the executor, administrator, or trustee, who is required to refund a proportion of the tax where the same has not been paid to the Director or make application for a refund to the Director in the manner provided in NJ.A.C. 18:26-10.12 and upon receipt of such refund, repay the legatee, devisee, heir, beneficiary, or next of kin the proportion of the tax overpaid.
N.J. Admin. Code § 18:26-10.9