Failure to file; court ordered appearance upon request of
interested parties
Sec. 3. The appropriate probate court shall order a person who
fails to file an inheritance tax return on or before the date the return
is due to appear before the court to state why the return has not been
filed if an interested party files a motion asking the court to take that
action. In addition, the court may on its own motion order the person
to enter such an appearance.
As added by Acts 1976, P.L.18, SEC.1.
Last modified: May 28, 2006