72-3-1006. Certificate or receipt showing taxes paid required to close estate. (1) In all probate proceedings under this code, before final distribution to successors is made and before any petition is granted under 72-3-1001, 72-3-1002, 72-3-1003, or 72-3-1004, there must have been filed with the clerk:
     (a) a certificate from the department of revenue stating that any estate tax due on the assets of the estate has been paid;
     (b) an agreement with the department of revenue for extension of time for payment of estate taxes; or
     (c) a receipt from the county treasurer stating that any estate tax due on the assets of the estate has been paid.
     (2) This section does not prohibit a partial distribution that may become necessary in the course of administration.

     History: En. 91A-3-1004 by Sec. 1, Ch. 365, L. 1974; amd. Sec. 1, Ch. 99, L. 1975; R.C.M. 1947, 91A-3-1004; amd. Sec. 11, Ch. 52, L. 1981; amd. Sec. 22, Ch. 9, Sp. L. May 2000.