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62 chapters · 2,087 sections in this title.
N.J.S.A. 54:37-1 Definitions
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54:37-1. Definitions As used in this chapter: "State" includes any territory of the United States, the District of Columbia and any foreign country. "Probate court" means any court of this state having jurisdiction over the probate of wills.
N.J.S.A. 54:37-2 Construction
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54:37-2. Construction The provisions of this chapter shall be liberally construed so that the state of domicile of a decedent shall receive any death taxes, together with interest and penalties thereon, due it.
N.J.S.A. 54:37-3 Application of chapter; reciprocity
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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 …
N.J.S.A. 54:37-4 Original grant of letters; notice to domiciliary state
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54:37-4. Original grant of letters; notice to domiciliary state Within thirty days after the original, not ancillary, qualification in a probate court of this state of an executor of the will of, or administrator of the estate of, a nonresident decedent, notice thereof, by mail, …
