451.6  Payment of tax.

The tax imposed by this chapter shall be paid by the personal representative to the department of revenue and finance on or before the last day of the ninth month after the death of the decedent.

Section History: Early form

  [C31, 35, § 7397-c6; C39, § 7397.06; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 451.6]

Section History: Recent form

  86 Acts, ch 1241, § 47


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