A BILL for AN ACT to amend and re-enact Section 1, Chapter 139, Session Laws of Wyoming 1963 to change the alternate valuation date from one (1) year to six (6) months after the date of death of decedent; to amend and re-enact Section 39-348, Wyoming Statutes 1957 as amended and re-enacted by Section 3, Chapter 139, Session Laws of Wyoming 1963, to change the date when the inheritance taxes are due and payable from sixteen (16) months to nine (9) months after the date of death of decedent, relating to computation of inheritance tax and alternate valuation date relating to determination of net value of state assets; and to amend and re-enact Section 39-349, Wyoming Statutes 1957, relating to discount for early payment of inheritance tax and penalty for late payment of inheritance taxes.
