60. Duty to be paid or security for payment furnished on delivery of account and certificate to be granted thereupon.
- Upon delivery of the account under section 53 or clause (a) of section 57, the person delivering it shall pay to the Controller or furnish security to the satisfaction of the Controller for the payment of the state duty, if any payable in respect of the property included in the account and the Controller shall thereupon grant him a certificate that such duty has been or w8ill be paid or that none is due as the case may be.
