Kenneth Vercammen & Associates, P.C.
2053 Woodbridge Ave.
Edison, NJ 08817
(732) 572-0500
www.njlaws.com

Thursday, July 31, 2014

18:26-9.2 By whom filed

18:26-9.2 By whom filed

   (a) A return may be prepared, executed and filed by:

1. The personal representative of the estate; or,

2. Any beneficiary entitled to share in the estate where letters testamentary or of general administration are not applied for or not required; or,

3. A surviving joint tenant where the decedent dies intestate and his or her entire estate passes to a surviving joint tenant by operation of law; or,

4. The director of any county welfare board in cases where no executor or administrator has been appointed and an heir-at-law or next-of-kin is not available, or is unwilling to execute such returns, provided that such return is accompanied by a copy of the report of the board upon which the decision to grant assistance was based, and a copy of any document signed by the applicant (decedent) for assistance.

   (a) A return may be prepared, executed and filed by:

1. The personal representative of the estate; or,

2. Any beneficiary entitled to share in the estate where letters testamentary or of general administration are not applied for or not required; or,

3. A surviving joint tenant where the decedent dies intestate and his or her entire estate passes to a surviving joint tenant by operation of law; or,

4. The director of any county welfare board in cases where no executor or administrator has been appointed and an heir-at-law or next-of-kin is not available, or is unwilling to execute such returns, provided that such return is accompanied by a copy of the report of the board upon which the decision to grant assistance was based, and a copy of any document signed by the applicant (decedent) for assistance.

   (a) A return may be prepared, executed and filed by:

1. The personal representative of the estate; or,

2. Any beneficiary entitled to share in the estate where letters testamentary or of general administration are not applied for or not required; or,

3. A surviving joint tenant where the decedent dies intestate and his or her entire estate passes to a surviving joint tenant by operation of law; or,

4. The director of any county welfare board in cases where no executor or administrator has been appointed and an heir-at-law or next-of-kin is not available, or is unwilling to execute such returns, provided that such return is accompanied by a copy of the report of the board upon which the decision to grant assistance was based, and a copy of any document signed by the applicant (decedent) for assistance.

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