Current through L. 2024, c. 185.
Section 369 - Nonresident's estate; notice to Commissioner of Taxes; information to banks(a) When an executor or administrator is appointed to administer within this State an estate of a deceased person who resided in another state or country at the time of his or her death, the judge who issued the appointment shall forthwith notify the Commissioner of Taxes in writing of the appointment, giving the name and residence of the deceased person at the time of his or her death, the name and residence of the executor or administrator, the date of his or her appointment, and the court making the appointment.(b) The Commissioner shall keep a full record in each case and upon inquiry made of him or her by any savings bank or savings institution in the State shall at once notify the bank or institution whether, as shown by his or her record, an executor or administrator has been appointed by any court in the State to administer the estate of the deceased person named in the inquiry. If there has been such an appointment, the Commissioner shall furnish the information required by this subsection to the bank or institution forthwith.Amended 2009, No. 154 (Adj. Sess.) , §§ 25, eff. 2/1/2011.