No final account of a personal representative in any probate proceeding who is required to file a federal estate tax return may be allowed and approved by the court before whom the proceeding is pending unless the court finds that the tax imposed on the property by Chapter 16 of Title 12, including applicable interest, has been paid in full or that no such tax is due.

HISTORY: 1986 Act No. 539, Section 1; 1987 Act No. 171, Section 48; 1990 Act No. 521, Section 63.