54:37-3. Application of chapter; reciprocity
This chapter shall not apply to estates of resident decedents and shall apply to the estates of nonresident decedents only when:
a. The laws of the state of his domicile contain a provision, of any nature or however expressed, whereby this state is given reasonable assurance of the collection of its death taxes, interest and penalties, from the estates of decedents dying domiciled in this state in cases where the estates of such decedents are being administered by the probate court of such other state, or
b. The state of domicile does not grant letters in nonresident estates until after letters have been issued by the state of domicile.