§236D-8  Department to issue release; final
settlement of account.  (a)  The department shall issue an automatic
release of estate tax liability to the personal representative when:



(1)  No estate tax is imposed by this chapter and upon
the receipt of a request for a release, if the release includes the sworn
statement of the personal representative or agent that in fact no taxes are
due; or



(2)  The estate taxes due under this chapter have been
paid as prescribed in section 236D-6, and the request for a release includes
the sworn statement of the personal representative that in fact all taxes due
have been paid.



(b)  The obtaining of a release shall give to
the personal representative sufficient authority to effectuate the transfer of
all property composing the decedent's estate. [L 1983, c 217, pt of §1; am L
1994, c 142, §7]