N.J.S.A. 54:35-13 — Report of probate or grant of letters; penalty

54:35-13. Report of probate or grant of letters; penalty The Clerk of the Superior Court or the surrogate of the county shall, within ten days after the probate of a foreign or domestic will, the filing of a copy of a foreign will or the taking out of letters of administration, notify the Director of the Division of Taxation thereof in writing. If the clerk or surrogate fails so to notify the director, he shall be liable to a penalty of two hundred dollars, ($200.00), to be recovered in a civil action in the name of the State. Amended by L.1953, c. 51, p. 927, s. 141.

This is the verbatim text of N.J.S.A. 54:35-13, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.