No final account of an executor of the estate of a nonresident, nor of the estate of a resident where the value of the gross estate wherever situated exceeds $60,000 may be allowed by any court until the account shows, and the judge of the court finds, that the tax imposed by the provisions of this chapter upon the executor, which has become payable, has been paid. The certificate of the department of nonliability for tax or its receipt for the amount of tax certified is conclusive in proceedings as to the liability or the payment of the tax to the extent of the certificate.
Section: Previous 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 43.31.320 NextLast modified: November 15, 2016