Failure to prove tax payment; notice to domiciliary state

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54:37-6. Failure to prove tax payment; notice to domiciliary state

If the proof required by section 54:37-5 of this title is not filed within the time therein limited, the clerk of such probate court shall forthwith notify by mail the official or body of the domiciliary state so charged with the administration of the death tax. The notice shall state:

a. The name, date of death and last domicile of the decedent;

b. The name and address of each executor or administrator;

c. The fact that the executor or administrator has not filed theretofore the proof so required; and

d. A summary of the values of the real estate and tangible and intangible personalty, wherever situate, belonging to the decedent at the time of his death, if known to the clerk.

The clerk shall attach to the notice a plain copy of the will and codicils if the decedent died testate, or, if he died intestate, a list of the heirs and next of kin so far as known to the clerk.


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