New Jersey § 3a:10-3

§ 3a:10-3.

As used in this act, (a) “fiduciary” means executor, administrator with the will annexed,

substituted administrator with the will annexed, administrator, substituted administrator,

or trustee or substituted trustee under a will of a decedent; (b) “property” means

any property, real or personal, tangible or intangible, or any interest or estate

therein, which does not come in to the hands of a fiduciary as part of a decedent's

estate, and which, by operation of law or otherwise, has been received or is receivable

by any one other than the fiduciary, and which a taxing authority attempts to tax

or does tax, as a decedent's taxable estate, or as part of a decedent's taxable estate,

for the purposes of Federal estate tax, New Jersey estate tax, other State or foreign

estate taxes, or New Jersey or other State or foreign transfer, inheritance, legacy

or succession taxes.