Liability for the Tax
The primary source of payment of the estate tax is the assets of the estate. A person receiving property from an estate is liable for the tax attributable to that property. The personal representative of the estate is liable for any estate tax not paid within two years after it was due. The liability of the personal representative is limited to the value of the assets under the representative's control.
A clerk of court becomes liable for any estate tax due if the clerk allows the representative to close the estate without either providing an affirmation that no tax is due on the estate because a return was not due to be filed or giving the clerk a closing certificate issued by the Department of Revenue.