72-16-306. Recording date prima facie date of transfer -- transfers recorded after death. Recorded papers evidencing a transfer of property, real, personal, or mixed, or of any interest therein coming within the provisions of parts 1 through 8 are prima facie proof, for the purposes of parts 1 through 8, that it was made as of the date upon which such papers were recorded. Any such transfer, if recorded after the death of the person or persons making such transfer, whatever the form of such transfer, is considered, for the purposes of taxation under the provisions of parts 1 through 8, to have been made by will.

     History: En. Sec. 1, Ch. 186, L. 1935; re-en. Sec. 10400.1, R.C.M. 1935; R.C.M. 1947, 91-4408; amd. Sec. 22, Ch. 6, L. 1979.