3B:24-8 - Jurisdiction of Superior Court - New Jersey Statutes

3B:24-8.  Jurisdiction of Superior Court
    The Superior Court in a summary action or other action, including any action  for the settlement of an account of the fiduciary, may apportion the tax and  any interest.  In the action the court, insofar as it may acquire jurisdiction  over the property or person as the case may be, may charge the apportioned  amount due by any transferee against the property of the transferee in the  possession of the fiduciary or any other person and may direct all transferees,  against whom the tax and any interest thereon have been or may be apportioned  or from whom any part of the tax and any interest thereon may be recoverable,  to make payment of the apportioned amounts to the fiduciary, and, further, may  require the fiduciary to collect the charge and payments.  If it shall be  ascertained in the action that more than the proportionate amount of the tax  and interest thereon due from any transferee has been paid by him or on his behalf, the court may direct reimbursement of the overpayment.

     L.1981, c. 405, s. 3B:24-8, eff. May 1, 1982.