§58-282.1.

§58-282.1.
   
   If it appears there is no possibility that estate tax is due under the
   provisions of Sections 801 et seq. of Title 68, the executor or
   administrator of an estate or a surviving joint tenant or remainderman
   may request the district court to enter an order releasing estate tax
   liability. Such request may be included in a petition for
   distribution, in a petition to judicially determine the death of a
   joint tenant or life tenant or may be made by separate petition. Such
   request shall be set for hearing and notice thereof shall be given by
   certified mail to the Tax Commission at least thirty (30) days before
   the hearing. The notice shall have attached thereto a statement,
   verified by the requesting party, containing the description of the
   property claimed not to be subject to taxation, the recipient thereof,
   their relationship to the deceased, and an estimate of the value of
   the property. The Tax Commission may appear at such hearing to object
   to the issuance of such order, or may file a written objection with
   the court. If the court finds that no possibility of tax liability
   exists under the provisions of Sections 801 et seq. of Title 68, it
   shall issue an order releasing estate tax liability as to the property
   described in the notice. Such order shall have the same legal effect
   as a release or waiver from the Tax Commission, and shall be a final
   order on the issue of estate tax liability of such estate as to the
   property described in the notice and order. If the court finds there
   is a possibility that tax liability exists, it shall refer such matter
   to the Tax Commission and the determination of tax liability or
   absence thereof shall proceed as in other cases.