72-16-920. County treasurer -- monthly report -- payment of collections to department -- interest on unpaid amounts. Between the 1st and 20th days of each month, each county treasurer shall make a report under oath to the department of revenue, listing all payments received under the estate tax laws during the preceding month and stating for what estate, by whom paid, and when paid. The form of the report must be prescribed by the department. The county treasurer shall at the same time pay the department all the payments received under the estate tax laws and not previously paid to the department. For payments collected but not paid to the department within 5 days from the time required, the county treasurer shall pay interest at the rate of 10% a year.

     History: En. Sec. 19, Ch. 65, L. 1923; amd. Sec. 7, Ch. 150, L. 1925; re-en. Sec. 10400.40, R.C.M. 1935; amd. Sec. 2, Ch. 36, L. 1971; amd. Sec. 101, Ch. 391, L. 1973; R.C.M. 1947, 91-4450; amd. Sec. 3, Ch. 361, L. 1987; amd. Sec. 24, Ch. 9, Sp. L. May 2000; Sec. 72-16-215, MCA 2000; redes. 72-16-920 by Code Commissioner, 2000; amd. Sec. 37, Ch. 257, L. 2001.