§ 44-23-9 - Assessment and notice of estate tax – Collection powers – Lien.
SECTION 44-23-9
§ 44-23-9 Assessment and notice of estatetax – Collection powers – Lien. – The tax imposed by § 44-22-1.1 shall be assessed upon the full and faircash value of the net estate determined by the tax administrator as provided inthis chapter. Notice of the amount of the tax shall be mailed to the executor,administrator, or trustee, but failure to receive the notice does not excusethe nonpayment of or invalidate the tax. The tax administrator shall receiveand collect the assessed taxes in the same manner and with the same powers asare prescribed for and given to the collectors of taxes by chapters 7 – 9of this title. The tax shall be due and payable as provided in § 44-23-16,shall be paid to the tax administrator, and shall be and remain a lien upon theestate until it is paid. All executors, administrators, and trustees arepersonally liable for the tax until it is paid.