New Jersey § 3b:18-8

§ 3b:18-8.

As used in this article: 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 into 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 anyone 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.