72-16-340. Notice to heir of additional tax -- bond in lieu of personal liability. (1) If the qualified heir makes written application to the department for the determination of the additional tax that may be imposed by 72-16-338 with respect to the qualified heir's interest, the department must, as soon as possible and in any event within 1 year after the making of the application, notify the heir of the maximum amount.
     (2) The qualified heir, on furnishing a bond in such amount and for such period as may be required, is discharged from personal liability for any additional tax imposed by 72-16-338 and is entitled to a receipt or writing showing such discharge.

     History: En. Sec. 10, Ch. 705, L. 1979.