New Jersey Statutes Title 3B. Administration of Estates Decedents and Others 3B § 22-29

After accounting duly made by the personal representative and after the payment of debts and just expenses, fees and commissions of every sort, 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 the sale, the court shall order the surplus to be paid over to the State Treasurer.  Upon receiving the State Treasurer's receipt therefor, the personal representative shall have no further obligation with respect to the surplus.