§ 105-194. (Repealed effective January 1, 2009) Death of donor within three years; time of assessment.
§105‑194. (Repealed effective January 1, 2009) Death of donor withinthree years; time of assessment.
If a donor dies within threeyears after filing a return, gift taxes may be assessed at any time withinthose three years, or on or before the date of final settlement of the donor'sState estate or inheritance taxes, whichever is later. (1939,c. 158, s. 606; 1947, c. 501, s. 6; 1959, c. 1259, s. 10; 1999‑337, s.33; 2008‑107, s. 28.18(a).)