New Jersey Statutes Appendix - Former Title 3A Administration of Estates Decedents and Others 3A § 10-3.1

As used in this act, (a) “fiduciary” means executor, administrator with the will annexed, substituted administrator with the will annexed, administrator, substituted administrator, or trustee or substituted trustee under a will of a decedent; (b) “property” means any property, real or personal, tangible or intangible, or any interest or estate therein, which does not come in to the hands of a fiduciary as part of a decedent's estate, and which, by operation of law or otherwise, has been received or is receivable by any one other than the fiduciary, and which a taxing authority attempts to tax or does tax, as a decedent's taxable estate, or as part of a decedent's taxable estate, for the purposes of Federal estate tax, New Jersey estate tax, other State or foreign estate taxes, or New Jersey or other State or foreign transfer, inheritance, legacy or succession taxes.