TITLE V
TAXATION

CHAPTER 87
TAXATION OF TRANSFERS OF CERTAIN ESTATES

Section 87:30

    87:30 Discharge of Lien. – Whenever any real estate or separate parcel thereof is subject to a lien created by this chapter, the probate court shall have jurisdiction to make such order or decree as will otherwise secure to the state the payment of any tax due, or to become due, on such real estate or separate parcel thereof, and, upon the performance of such order or decree, to discharge such lien.

Source. 2002, 232:1, eff. Jan. 1, 2003.