New Jersey § 3a:25-36

§ 3a:25-36.

No person acting in a fiduciary capacity shall be required to transfer, pay over or

distribute to any person, other than the fiduciary charged with the duty to collect

and pay the tax, any fund or property with respect to which the tax is or may be imposed,

until the amount of the tax and any interest thereon apportioned or which may be apportioned

against such fund or property and which may be due from the persons entitled to such

fund or property is paid, or, if the tax has not been determined or apportionment

made, until adequate security for such payment is furnished to the person aforesaid

acting in a fiduciary capacity. No fiduciary shall be under any duty to institute any action under this article

or to make an apportionment thereunder until after the expiration of 3 months following

the final determination of the tax. No fiduciary, who within a reasonable time after the expiration of 3 months following

the final determination of the tax shall proceed to carry out the duty imposed upon

himself by this article, shall be subject to liability or surcharge in case the amount

of the tax or any part thereof apportioned or to be apportioned against any transferee

or person in possession of property shall be collectible at any time following the

death of the decedent but shall thereafter be or become uncollectible.