Section 236E-12 - 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 236E-9, 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 confer upon the personal representative sufficient authority to effectuate the transfer of all property composing the decedent's estate.Added by L 2012, c 220, § I-1, eff. 7/1/2012. See L 2012, c 220, § III-7. See L 2012, c 220, § I-2.