CHAPTER 87 TAXATION OF TRANSFERS OF CERTAIN ESTATES
Section 87:32
87:32 Suit for Tax. –
The department of revenue administration may commence an action for the recovery of any of said taxes at any time after the same become payable; and shall do so whenever the judge of probate certifies to it that the final account of an executor, administrator or trustee has been filed in such court, and that the settlement of the estate is delayed because of the nonpayment of said tax.