198.26  No discharge of personal representative until tax is paid.--No final account of a personal representative of the estate of a nonresident, nor of the estate of a resident when the value of the gross estate wherever situate exceeds $60,000 shall be allowed by any court unless and until such account shows, and the judge of said court finds, that the tax imposed by the provisions of this chapter upon the personal representative, which has become payable, has been paid. The certificate of the department of nonliability for the tax or its receipt for the amount of tax therein certified shall be conclusive in such proceedings as to the liability or the payment of the tax to the extent of said certificate.