Section 205.204 – Accrual of Tax; When Tax Due and Payable; Failure or Refusal to File Return, Report, or Remittance; Partial or Interim Payment; Extension; Penalty; Interest; Waiver of Penalty; Filing; Waiver of Filing.

205.204 Accrual of tax; when tax due and payable; failure or refusal to file return, report, or remittance; partial or interim payment; extension; penalty; interest; waiver of penalty; filing; waiver of filing. Sec. 4. (1) The tax imposed by this act accrues on the date of death and is due and payable on or before […]