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Sec. 43.31.011. Tax upon estates of resident decedents. - A tax is imposed upon the transfer of the estate...
Sec. 43.31.021. Tax upon estates of nonresident decedents. - A tax is imposed upon the transfer of real property...
Sec. 43.31.031. Tax upon estates of alien decedents. - (a) A tax is imposed upon the transfer of real...
Sec. 43.31.041. Administration by Department of Revenue. - The department, except as otherwise provided, has jurisdiction and is...
Sec. 43.31.051. Examination of books, papers, records, etc. - (a) The department, for the purpose of ascertaining the correctness...
Sec. 43.31.061. Appointment, bonds and credentials of agents. - (a) The department may appoint and remove examiners and appraisers...
Sec. 43.31.071. Regulations. - The department may adopt regulations not inconsistent with this chapter...
Sec. 43.31.091. Actions by or against department. - The department may sue and be sued but may not...
Sec. 43.31.111. Notice of death or tax return. - The executor, within two months after the decedent's death, or...
Sec. 43.31.121. Tax return in certain cases. - The executor of an estate required by the laws of...
Sec. 43.31.131. Failure to make return and extension. - If the federal taxing authorities grant an extension of time...
Sec. 43.31.141. When tax due, extension and interest. - The tax imposed by this chapter is due and payable...
Sec. 43.31.151. Notice of deficiency in federal estate tax. - It is the duty of the executor to file with...
Sec. 43.31.181. Receipts for taxes. - The department shall issue to the executor, upon payment of...
Sec. 43.31.191. Failure to pay tax. - (a) If a tax imposed by this chapter or any...
Sec. 43.31.201. Tax payable from entire estates and third persons. - If the tax or a part of the tax is...
Sec. 43.31.221. Personal liability of executor. - If an executor makes distribution either in whole or in...
Sec. 43.31.230. Sale of real estate by executor to pay tax. - Every executor has the same right and power to take...
Sec. 43.31.240. Actions to enforce payment. - Actions may be brought within the time or times specified...
Sec. 43.31.250. No discharge of executor until tax paid. - No final account of an executor of the estate of...
Sec. 43.31.260. Agreements as to tax due. - For the purpose of facilitating the settlement and distribution of...
Sec. 43.31.280. Refunds of excess tax paid. - (a) When it appears upon the examination of a return...
Sec. 43.31.290. Superior court judge to furnish names of decedents. - Each superior court judge shall, on or before the 10th...
Sec. 43.31.300. Corporate executors of nonresident decedents. - If the executor of the estate of a nonresident is...
Sec. 43.31.310. Prima facie liability for tax. - The estate of each decedent whose property is subject to...
Sec. 43.31.320. Discharge of estate; notice of lien, limitation, etc. - (a) If no receipt for the payment of taxes, or...
Sec. 43.31.330. Disposition of proceeds. - All taxes and fees levied and collected under this chapter...
Sec. 43.31.340. Interpretation and construction. - When not otherwise provided for in this chapter, the rules...
Sec. 43.31.350. Failure to produce records. - A person who fails to comply with any duty imposed...
Sec. 43.31.400. Effectiveness of chapter. - This chapter shall remain in force and effect so long...
Sec. 43.31.410. Exemptions. - The tax imposed under the inheritance and estate tax laws...
Sec. 43.31.420. Definitions. - In this chapter, (1) “decedent” includes the testator, intestate grantor,...
Sec. 43.31.430. Short title. - This chapter may be cited as the Estate Tax Law...