72-16-472. Lien for tax deferred. In the case of any estate with respect to which an election has been made under 72-16-452, if the personal representative makes an election under this section at such time and in such manner as the department may prescribe and files the agreement referred to in 72-16-474 the deferred amount, plus any interest or additional amount, shall be a lien in favor of the state on the lien property.

     History: En. Sec. 29, Ch. 705, L. 1979.