54:37-7.Ā  Enforcement of tax;Ā  action for accounting;Ā  remission of intangibles If the official or body charged with the administration of the death tax laws of the domiciliary State shall, within sixty days after a notice is mailedĀ  pursuant to section 54:37-6 of this Title commence an action to compel anĀ  accounting in such estate with a court of this State having jurisdiction overĀ  the accounts of the estate, the court shall require such accounting. When theĀ  accounting has been filed and approved by the court, the court shall direct theĀ  remission to the fiduciary appointed by the domiciliary State of sufficient ofĀ  the intangible personalty, after payment of creditors in this State andĀ  expenses of administration in this State, to satisfy the claims of theĀ  domiciliary State for death taxes, interest and penalties.

Amended by L.1953, c. 51, p. 929, s. 146.
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