72-16-434. Method of payment and receipt. (1) The tax shall be paid to the department of revenue for transmittal to the state treasurer or to the treasurer of the county in which the district court is situated having jurisdiction as herein provided or to the treasurer of the county of residence of the decedent if a court proceeding is not involved.
     (2) If paid to the county treasurer said treasurer shall receipt therefor making five copies thereof and distribute said copies as follows:
     (a) original receipt, to the clerk of the district court;
     (b) first copy, to the personal representative, trustee, or person paying said tax;
     (c) second copy, attached to and mailed with the report required by 72-16-215, as amended, to the department of revenue;
     (d) third copy, to the county clerk and recorder;
     (e) fourth copy, retained by the treasurer on file in his office.
     (3) The copy of the receipt given to the personal representative or trustee shall be a proper voucher in the settlement of his accounts.

     History: En. Sec. 5, Ch. 65, L. 1923; re-en. Sec. 10400.5, R.C.M. 1935; amd. Sec. 1, Ch. 16, L. 1951; amd. Sec. 1, Ch. 99, L. 1965; amd. Sec. 1, Ch. 34, L. 1971; amd. Sec. 77, Ch. 391, L. 1973; amd. Sec. 2, Ch. 424, L. 1975; R.C.M. 1947, 91-4415(part).