New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 11 - WAIVERS-CONSENT TO TRANSFER
Section 18:26-11.20 - Release of safe deposit box contents

No safe deposit company, trust company, bank, or other institution may deliver or transfer any securities, deposits, or other assets contained in a safe deposit box within its control or possession that belongs to or stands in the name of a resident decedent, principal of a one person corporation, or in the joint names of a resident decedent and one or more other persons, unless a release is obtained from the Transfer Inheritance Tax Branch. A blanket release may be issued at the discretion of the Director to safe deposit companies, trust companies, banks, and other institutions that will allow for release of the contents of all safe deposit boxes without inspection by the Division.