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NEW JERSEY STATUTES AND CODES

54:35-8 - Payment of taxes collected by executor;  receipt

54:35-8.  Payment of taxes collected by executor;  receipt    Any sum of money retained by an executor, administrator or trustee, or paid  into his hands for a tax due under chapters 33 to 36 of this title (s. 54:33-1  et seq.), shall, within thirty days thereafter, be paid by him to the state tax  commissioner.  The person so paying shall be entitled to receive a receipt for  such payment, signed by the state treasurer and countersigned by the state tax  commissioner, which receipt shall be a proper voucher in the settlement of the  account of such executor, administrator or trustee.
 

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