72-16-502. Determination and payment of tax when no personal representative -- procedure -- exception. (1) For the purposes of this section, a decedent is one who dies leaving no property that requires the appointment of a personal representative and who:
     (a) was the owner of a life estate that terminated at death;
     (b) was the owner of property with another or others as a joint tenant with right of survivorship and not as a tenant in common; or
     (c) was the owner of any other interest in property requiring the determination of inheritance tax because of death.
     (2) Except as provided in subsection (6), a remainderman, surviving joint tenant, or other interested party shall, upon the death of a decedent, file with the department of revenue:
     (a) a copy of the death certificate;
     (b) a verified application, in a form prescribed by the department, containing information that the department considers necessary; and
     (c) evidence of the instruments that created the life estate, joint tenancy, or other interest requiring determination of inheritance tax, if required by the department.
     (3) Upon receipt of the application, the department shall:
     (a) stamp the filing date upon the application;
     (b) issue a certificate showing the inheritance tax due, if any;
     (c) affix the certificate to a certified copy of the application and return the certificate and copy to the applicant or the applicant's attorney; and
     (d) affix a copy of the certificate to the original application and keep it on file with the department.
     (4) The applicant shall pay the inheritance tax determined to the county treasurer for transmittal to the state treasurer. The county treasurer shall issue a receipt for the payment of the tax.
     (5) If disputes arise as to tax computation, they must be resolved as provided under the laws applicable to the determination of inheritance taxes in estates.
     (6) A surviving joint tenant who is the surviving spouse of a decedent whose aggregate value of the interest in the joint property is less than the federal estate tax filing requirement is not required to file under subsection (2).

     History: En. 91-4470 by Sec. 1, Ch. 409, L. 1977; R.C.M. 1947, 91-4470; amd. Sec. 1, Ch. 391, L. 1995.