TAXATION OF TRANSFERS OF CERTAIN ESTATES
87:34 Appearance by Department.
The department of revenue administration shall be entitled to appear and shall represent the state in any proceeding in any court in which the decree may in any way affect the tax. No decree in any such proceeding, or upon appeal therefrom, shall be binding upon the state, or upon a probate appeal, unless personal notice of such proceeding shall have been given to the department of revenue administration.
Source. 2002, 232:1, eff. Jan. 1, 2003.