CHAPTER 87 TAXATION OF TRANSFERS OF CERTAIN ESTATES
Section 87:26
87:26 Certificate and Receipt. –
A certificate from the department of revenue administration verifying that the required returns have been filed and the amount of the self-assessed tax reported has been paid may be requested by the executor, administrator, the clerk, or the judge of the probate court having jurisdiction over the estate.
Source. 2002, 232:1. 2011, 88:20, eff. July 1, 2011.