Prepaid inheritance

If an heir disagrees with the district commissioner as to the tax base for a specific asset or other matters affecting the amount of the inheritance tax, the district commissioner may grant an heir a two-week period to submit documentation to support his claims. The sheriff may extend this time limit by two weeks. After the end of the period, the district commissioner shall determine the inheritance tax on the basis of the evidence presented and notify the heirs in a verifiable manner. The heirs shall then have 30 days to appeal the decision of the district commissioner regarding inheritance tax to the effect if they disagree with it. The handling of a complaint will be subject to the regulations .