72-16-215. County treasurer -- monthly report -- payment of collections to state treasurer -- interest on unpaid amounts. Between the 1st and 20th days of each month, each county treasurer shall make a report under oath to the department of revenue listing all payments received by him under the inheritance tax laws during the preceding month and stating for what estate, by whom, and when paid. The form of such report shall be prescribed by the department. He shall at the same time pay the state treasurer all the payments received by him under the inheritance tax laws and not previously paid to the state treasurer, and for all such payments collected by him and not paid to the state treasurer within 5 days from the time herein required, he shall pay interest at the rate of 10% per annum.

     History: En. Sec. 19, Ch. 65, L. 1923; amd. Sec. 7, Ch. 150, L. 1925; re-en. Sec. 10400.40, R.C.M. 1935; amd. Sec. 2, Ch. 36, L. 1971; amd. Sec. 101, Ch. 391, L. 1973; R.C.M. 1947, 91-4450; amd. Sec. 3, Ch. 361, L. 1987.