§ 974. Payment of tax. (a) General. The tax imposed by this article
shall without assessment, or notice and demand be paid at the time
prescribed in this article by the executor, subject to being by him
charged against and collected from the persons interested in the estate,
to the commissioner of taxation and finance.

(b) Payment. The entire tax due shall, unless otherwise provided in
this article, be paid on or before the date fixed for filing the return
required under this article.

(c) Cross reference. For interest on underpayment, see sections six
hundred eighty-four and nine hundred ninety of this chapter.