Tax payments resulting from non-resident decedent's death;
monthly reports
Sec. 4. A person who is liable for inheritance tax imposed as a
result of a non-resident decedent's death shall pay the tax to the
department of state revenue. The department shall collect the tax and
shall issue a receipt to the person who pays it. On the first Monday
of each month, the department shall report and remit to the state
treasurer the inheritance tax collected by it during the preceding
month under this section. The report must indicate the estates for
which the inheritance taxes were paid.
As added by Acts 1976, P.L.18, SEC.1.
Last modified: May 28, 2006