New Jersey § 3b:24-8

§ 3b:24-8.

The Superior Court in a summary action or other action, including any action for the

settlement of an account of the fiduciary, may apportion the tax and any interest. In the action the court, insofar as it may acquire jurisdiction over the property

or person as the case may be, may charge the apportioned amount due by any transferee

against the property of the transferee in the possession of the fiduciary or any other

person and may direct all transferees, against whom the tax and any interest thereon

have been or may be apportioned or from whom any part of the tax and any interest

thereon may be recoverable, to make payment of the apportioned amounts to the fiduciary,

and, further, may require the fiduciary to collect the charge and payments. If it shall be ascertained in the action that more than the proportionate amount

of the tax and interest thereon due from any transferee has been paid by him or on

his behalf, the court may direct reimbursement of the overpayment.