Actions may be brought within the time or times specified in this chapter by the department to recover the amount of taxes, penalties and interest due under this chapter. The action shall be brought in the superior court where the estate is being or has been administered, or if no administration is had in this state, then in the appropriate court of the jurisdiction where any of the property of the estate is situated.
Section: Previous 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 43.31.300 43.31.310 NextLast modified: November 15, 2016