Sec. 12-375. Tax due at death.
Sec. 12-375. Tax due at death. The tax imposed by this chapter shall be due at
the death of the transferor.
(1949 Rev., S. 2051.)
Amount of tax not affected by decrease in value of estate between date of death and date of distribution. 126 C. 144.
Cited. 136 C. 141.