54:35-11 - Refund when debts proved after legacies and distributive shares paid - New Jersey Statutes

54:35-11.  Refund when debts proved after legacies and distributive shares paid
    When a debt is proved against the estate of the decedent, after payment of legacies or distribution of property from which the tax has been deducted, or upon which the tax has been paid, and a refund is made by the legatee, devisee,  heir or next of kin to pay such debt, a proportion of the tax so paid shall be  repaid to him by the executor, administrator or trustee, if the tax has not  been paid to the state tax commissioner, or, by the state treasurer if the same  has been paid into the state treasury.