Section 43.31.240. Actions to enforce payment.

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Actions may be brought within the time or times specified in this chapter by the department to recover the amount of taxes, penalties and interest due under this chapter.  The action shall be brought in the superior court where the estate is being or has been administered, or if no administration is had in this state, then in the appropriate court of the jurisdiction where any of the property of the estate is situated.

Notes

History

(Sec. 2 ch 24 SLA 1970; am Sec. 59 ch 32 SLA 1971)

                    
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