72-16-437. Personal representative not entitled to closing unless tax paid or deferred. No personal representative or trustee is entitled to a final accounting of an estate in settlement of which a tax is due under the provisions of parts 1 through 8 unless he produces such receipt or a certified copy thereof or unless permission for deferral of payment has been granted as provided in 72-16-438.

     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); amd. Sec. 25, Ch. 6, L. 1979.