TAXATION OF TRANSFERS OF CERTAIN ESTATES
87:25 Conditions of Allowance of Account or Motion for Summary Administration.
No final account or motion for summary administration of an executor, administrator, or trustee shall be allowed by the probate court until the certificate of the department of revenue administration has been filed in said court, stating that all tax returns required by the provisions of this chapter have been filed and that the amounts of taxes have been paid, and that provision has been made for any taxes which may become due on said property or interest secured by deposit, or by lien on real estate.
Source. 2002, 232:1, eff. Jan. 1, 2003.