59-11-110 - Tax as lien -- Instruments issued upon payment -- Certificate of transfer.
59-11-110. Tax as lien -- Instruments issued upon payment -- Certificate oftransfer.
(1) The tax provided for in this chapter, together with applicable interest and penalties asprovided in Sections 59-1-401 and 59-1-402, shall be and remain a lien on the decedent's estatefrom the time of the death of the decedent until paid.
(2) Upon payment of the tax, together with applicable interest and penalties, thecommission shall issue to the personal representative a receipt reflecting this payment, acertificate of transfer, and any other appropriate instruments reflecting this payment. If theproperty is not of sufficient value for a tax under this chapter to be imposed, the commission uponadequate showing to that effect shall issue a certificate of transfer and any other appropriateinstruments indicating that no tax is due.
Renumbered and Amended by Chapter 2, 1987 General Session
Renumbered and Amended by Chapter 3, 1987 General Session