If an executor makes distribution either in whole or in part of any of the property of an estate to the heirs, next of kin, distributees, legatees or devisees without having paid or secured the tax due the state under this chapter, or obtained the release of the property from the lien of the tax the executor becomes personally liable for the tax so due the state, or so much of it as remains due and unpaid, to the full extent of the full value of any property belonging to the person or estate which may come into the hands, custody, or control of the executor.
Section: Previous 43.31.151 43.31.161 43.31.171 43.31.181 43.31.191 43.31.201 43.31.211 43.31.221 43.31.230 43.31.240 43.31.250 43.31.260 43.31.270 43.31.280 43.31.290 NextLast modified: November 15, 2016