72-16-422. Court order determining tax -- contents -- form. (1) When the district court shall be required to make a determination of the value of any estate which is taxable under the inheritance tax laws and of the tax to which it is liable, an order shall be entered by the court determining the same, which order shall include a statement of:
     (a) the date of death of the decedent;
     (b) the gross value of the real and personal property of such estate, stating the principal items thereof;
     (c) the deductions therefrom allowed by the court;
     (d) the names and relationship of the persons entitled to receive the same, with the amount received by each;
     (e) the rates and amounts of inheritance tax for which each such person is liable and the total amount of tax to be paid;
     (f) the amount of interest or penalty due, if any.
     (2) Such order shall be substantially in the form prescribed by the department of revenue.

     History: En. Sec. 15, Ch. 65, L. 1923; amd. Sec. 5, Ch. 150, L. 1925; amd. Sec. 3, Ch. 141, L. 1927; re-en. Sec. 10400.27, R.C.M. 1935; amd. Sec. 1, Ch. 161, L. 1971; amd. Sec. 89, Ch. 391, L. 1973; amd. Sec. 8, Ch. 365, L. 1974; R.C.M. 1947, 91-4437(part).