2-7-812. Payment of all taxes prerequisite; filing of documents.
(a) Before a final decree of distribution is entered the court shall be satisfied by presentation of receipts, cancelled checks, certificates, closing letters and other proof that all federal, state, county and municipal taxes legally levied upon the property of the estate or due on account of the estate or death of the decedent have been fully paid. The court shall not discharge any personal representative nor release his bond nor issue a decree of final distribution of the estate until:
(i) Repealed by Laws 2017, ch. 125, § 2.
(ii) All inheritance and estate taxes and interest have been paid; or
(iii) The court finds that no inheritance tax or estate tax is chargeable against the estate.
(b) All documents presented to the court shall be filed with the clerk to be preserved as a permanent part of the court file relating to the estate.