39. Every heir, universal legatee, legatee by general or particular title, donee, beneficiary under a disposition assimilated to a transmission owing to death, executor, trustee or administrator shall, within sixty days after the death of the testator or intestate, forward to the Minister of Revenue authentic copies of the following documents, if any there be, made by the deceased, namely: his will, all codicils, his marriage contract and any disposition assimilated to a transmission owing to death.
R. S. 1964, c. 70, s. 33; 1972, c. 29, s. 16.