TAXATION OF TRANSFERS OF CERTAIN ESTATES
87:17 Prerequisite to Administration.
Letters of administration shall not be issued to any executor or administrator until he or she has given bond to the judge of probate with sufficient sureties containing, in addition to the other conditions required by law, a condition in terms that he or she shall "pay all taxes for which he or she may be or become liable under the provisions of this chapter, and comply with all the provisions of this chapter."
Source. 2002, 232:1, eff. Jan. 1, 2003.