New Jersey Statutes Appendix - Former Title 3A Administration of Estates Decedents and Others 3A § 24-34

After accounting duly made by the legal representative in the court wherein he is accountable and after the payment of debts and just expenses, fees and commissions of every sort (the personal estate of the decedent having been first applied thereto), if no heirs at law of the decedent, to whom distribution may be made pursuant to the provisions of law, have made claim to any surplus remaining from such sale, the court shall order such surplus to be paid over to the state treasurer. Upon receiving the state treasurer's receipt therefor, the legal representative shall have no further obligation with respect to such surplus.