72-3-1006. Certificate. (1) In probate proceedings under this code requiring the filing of a United States estate tax return, a final distribution to successors may not be made and petitions may not be granted under 72-3-1001, 72-3-1002, 72-3-1003, or 72-3-1004, unless there has 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 or that no tax is payable; or
     (b) an agreement with the department of revenue for extension of time for payment of estate taxes.
     (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; amd. Sec. 3, Ch. 68, L. 2003.