72-16-912: Collection and deposit of tax.
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 tax imposed by this part must be collected by the department of revenue for deposit with the state treasurer.
Collected 2026-09-14T04:59:17Z. Source file · JSON