Section 205.203 – Tax and Interest on Tax as Lien on Property Transferred; Liability; Payment; Notice; Deferral Where Decedent Professional Artist; Proceeding to Enforce Lien; Parties; Information; Evidence of Determination and Nonpayment of Tax; Service of Process on Infant or Mentally Incompetent Person; Guardian Ad Litem; Decree; Redemption; Affidavit; Order to Sell Property; Adjournment, Publication, and Report of Sale; Deeds; Fees.

205.203 Tax and interest on tax as lien on property transferred; liability; payment; notice; deferral where decedent professional artist; proceeding to enforce lien; parties; information; evidence of determination and nonpayment of tax; service of process on infant or mentally incompetent person; guardian ad litem; decree; redemption; affidavit; order to sell property; adjournment, publication, and report […]

Section 205.203a – Application of Statute of Limitations.

205.203a Application of statute of limitations. Sec. 3a. No statute of limitations shall apply to any proceeding or action taken to levy, appraise, assess, determine or enforce the collection of any tax, penalty or interest, prescribed by this act, until the final determination of the tax by the judge of probate is entered, or unless […]