New Jersey Statutes Appendix - Former Title 3A Administration of Estates Decedents and Others 3A § 25-37

The superior court or county court in a summary action or other action, including any action for the settlement of any account of the fiduciary, may apportion the tax and any interest. In such an action the court, insofar as it may acquire jurisdiction over the property or person as the case may be, may charge the apportioned amount due by any transferee against the property of such transferee in the possession of the fiduciary or any other person and may direct all transferees, against whom the tax and any interest thereon have been or may be apportioned or from whom any part of the tax and any interest thereon may be recoverable, to make payment of such apportioned amounts to such fiduciary, and, further, may require the fiduciary to collect the charge and such payments. If it shall be ascertained in such an action that more than the proportionate amount of the tax and interest thereon due from any transferee has been paid by him or on his behalf, the court may direct reimbursement of the overpayment.