Section 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.