72-16-346. No tax if use begins within two years. If the date on which the qualified heir begins to use the qualified real property, hereinafter referred to as the commencement date, is before the date 2 years after the decedent's death:
     (1) no tax may be imposed under 72-16-338 by reason of the failure by the qualified heir to so use such property before the commencement date; and
     (2) the 10-year period under 72-16-338 must be extended by the period between the decedent's death and the commencement date.

     History: En. Sec. 20, Ch. 511, L. 1983.