The executor, within two months after the decedent's death, or within a like period after qualifying as executor, shall give written notice of the death to the department on the form prepared and published by the department known as the preliminary notice and report. If a federal estate tax return is required by the applicable federal revenue Act, a copy of the preliminary notice filed with the federal government may be filed with the department in place of the preliminary notice and report.
Section: Previous 43.31.041 43.31.051 43.31.061 43.31.071 43.31.081 43.31.091 43.31.101 43.31.111 43.31.121 43.31.131 43.31.141 43.31.151 43.31.161 43.31.171 43.31.181 NextLast modified: November 15, 2016