CHAPTER 87 TAXATION OF TRANSFERS OF CERTAIN ESTATES
Section 87:31
87:31 Collection. –
An executor, administrator, trustee, grantee or donee holding property subject to said tax shall deduct the tax therefrom, or collect it from the legatee or person entitled to said property, and he or she shall not deliver property or a specific legacy subject to said tax until he or she has collected the tax thereon.