New Jersey § 3b:24-2

§ 3b:24-2.

Whenever a fiduciary has paid or may be required to pay an estate tax under any law

of the State of New Jersey or of the United States upon or with respect to any property

required to be included in the gross tax estate of a decedent under the provisions

of any law, hereinafter called “the tax,” the amount of the tax, except in a case

where a testator otherwise directs in his will, and except to the extent where by

any instrument other than a will, hereinafter called a “nontestamentary instrument,”

a direction is given for apportionment within the fund of taxes assessed upon the

specific fund dealt with in the “nontestamentary instrument,” shall be apportioned

among the fiduciary and each of the transferees interested in the gross tax estate

whether residents or nonresidents of the State, in accordance with the rules of apportionment

stated in this chapter, and the transferees shall each contribute to the tax the amounts

apportioned against them. Nothing in this chapter shall be taken to require an apportionment of an estate

tax inter sese among the devisees and beneficiaries under a will or among those who

take as the heirs at law of a person dying intestate, or against the interest of any

surviving spouse in any real property which was held by the spouse and the decedent

as tenants by the entirety.