§ 67-8-407. Enforcement by District Attorneys. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
In event it should become necessary to enforce the payment of any tax imposed by this part and part 3 of this chapter by legal action in the courts, the commissioner shall make use of the offices of the several district attorneys general, such action to be taken under the supervision and direction of the […]
§ 67-8-408. Bond. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
When any personal representative, executor or administrator has qualified as such and has executed the required bond as provided in title 30, chapter 2, the amount of the bond shall be sufficient to cover any inheritance tax due or owing the state.
§ 67-8-409. Return and Inventory of Estate. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
Upon receipt of the statement from the clerk of the probate court pursuant to § 67-8-406(a), the commissioner shall furnish the personal representative of the estate all necessary forms for the proper inventorying and return of the property of the estate. The personal representative, or person or persons in possession of property of the decedent, […]
§ 67-8-410. Failure to File Return. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
When any executor, administrator or trustee shall neglect or refuse to file the return, the commissioner is authorized to appraise the estate and to assess the tax upon the basis of all information available. Notice of such appraisal and tax assessment shall be given by the commissioner in accordance with § 67-8-409(e) and (f), and […]