Department to determine tax -- rehearing and appeal -- rulemaking

72-16-907 . Department to determine tax -- rehearing and appeal -- rulemaking. (1) (a) The department of revenue shall enter an order determining the state estate tax and the amount due and payable. (b) Any person with an interest aggrieved by the department's determination may appeal the determination to district court. (2) The department shall adopt rules necessary for the administration and enforcement of this part.