Section 43.31.111. Notice of death or tax return.

Latest version.

The executor, within two months after the decedent's death, or within a like period after qualifying as executor, shall submit a report of the death to the department on the form prepared and published by the department known as the preliminary notice and report. If a federal estate tax return is required by the applicable federal revenue Act, a copy of the preliminary notice filed with the federal government may be filed with the department in place of the preliminary notice and report.

Notes

Recent Bills that will modify this

HB 375 ELECTRONIC TAX RETURNS & REPORTS

History

(Sec. 2 ch 24 SLA 1970; am Sec. 3 ch 20 SLA 2016)

                    
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