72-16-504. Determination and payment of tax when personal representative appointed -- procedure. If a decedent dies leaving property which requires the appointment of a personal representative and was also an owner of property as described in 72-16-502(1), the remainderman, surviving joint tenant, personal representative, or other interested party may have the inheritance tax determined and the joint tenancy terminated or ownership transferred as provided in 72-16-501 through 72-16-503 by filing with the department:
     (1) the information listed in 72-16-502(2); and
     (2) the name of the county of administration or probate and the court file number.

     History: En. 91-4472 by Sec. 3, Ch. 409, L. 1977; R.C.M. 1947, 91-4472.