New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 11 - WAIVERS-CONSENT TO TRANSFER
Section 18:26-11.2 - Executors and trustees to pay tax

An executor, administrator, or trustee is not permitted to turn over any property subject to an executory devise, an estate in expectancy of any kind or character that is contingent or defeasible, or a power of appointment unless the New Jersey transfer inheritance tax and the New Jersey estate tax including any interest due has been first paid to the Director. Any executor, administrator, or trustee who transfers such property prior to having paid the tax and interest chargeable, if any, are personally liable for such payment. See N.J.S.A. 54:35-2.