GroundRules
72-16-906: Required filing of United States estate tax return.
Where this section sits in the code
- TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
- CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES
- Part 9. Estate Tax
The personal representative or domiciliary foreign personal representative of the estate of any decedent who died prior to January 1, 2005, and whose estate is required to file a United States estate tax return shall file a duplicate of the United States estate tax return with the department of revenue.
Collected 2026-09-14T04:59:17Z. Source file · JSON