Liens
Sec. 5. That portion of said federal estate tax apportioned to each
person, heir, or beneficiary receiving property as aforesaid, shall
constitute a lien upon the property received by said person, heir or
beneficiary until the amount thereof has been paid or reimbursed to
the personal representative of decedent's estate or the person other
than the personal representative who has paid such tax.
(Formerly: Acts 1969, c.175, s.5.)
Last modified: May 27, 2006