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§ 27-9-1. Citation of chapter - This chapter may be cited as the estate tax law.
§ 27-9-3. Definitions - When used in reference to the estate tax in this...
§ 27-9-5. Tax levy - [For decedents dying after March 22, 1956, and before October...
§ 27-9-5. Tax levy - [For decedents dying on or after October 1, 1988, and...
§ 27-9-5. Tax levy - [For decedents dying on or after October 1, 1989, and...
§ 27-9-5. Tax levy - [For decedents dying on or after October 1, 1990, and...
§ 27-9-5. Tax levy - [For decedents dying on or after January 1, 2000, this...
§ 27-9-7. The gross estate; alternate method of valuation - [For decedents dying before October 1, 1988, this section shall...
§ 27-9-7. The gross estate; alternate method of valuation - [For decedents dying on or after October 1, 1988, this...
§ 27-9-8. Valuation of farm and closely held business property - 1. On the date of the decedent's death, was being...
§ 27-9-9. Determination of net estate of resident decedent - [For decedents dying before October 1, 1988, this section shall...
§ 27-9-9. Determination of net estate of resident decedent - [For decedents dying on or after October 1, 1988, this...
§ 27-9-10. Deduction of value of qualified terminable interest property from gross estate in determining net estate; limitation to resident - Subparagraph (ii) 2. shall not apply to a power exercisable...
§ 27-9-11. Specific exemption as to estate of resident decedent - For the purposes of the tax imposed by this chapter...
§ 27-9-13. When intangibles of nonresident are exempt - The tax imposed under the estate tax law of this...
§ 27-9-15. Determination of net estate of nonresident decedent - [For decedents dying before October 1, 1988, this section shall...
§ 27-9-15. Determination of net estate of nonresident decedent - [For decedents dying on or after October 1, 1988, this...
§ 27-9-17. Deductions and exemptions as to estate of nonresident decedent - The executor of the estate of a nonresident shall have...
§ 27-9-19. Situs of property - For the purpose of this tax, all tangible property, real,...
§ 27-9-21. Notice - The executor of an estate of gross value exceeding the...
§ 27-9-23. Executor to make return - Within nine (9) months, or any extensions thereof, after the...
§ 27-9-25. No administration; false return; duty of commissioner - If no administration is granted upon the estate of the...
§ 27-9-27. When tax due - The tax shall constitute a debt due the state and...
§ 27-9-29. Receipts; executor's return, discharge - The commissioner shall grant the person paying the tax a...
§ 27-9-33. Party paying reimbursed - If the tax or any part thereof is paid or...
§ 27-9-35. Lien - Unless the tax is sooner paid in full, it shall...
§ 27-9-37. Personal liability of the executor - Every executor, administrator, or assignee, or other person, who pays...
§ 27-9-39. Action for recovery of taxes; applicable laws - Action may be brought at any time by the commissioner...
§ 27-9-45. Additional taxes; assessments following determination of taxpayer's contest with federal government - If no return is made by an executor required to...
§ 27-9-49. Refunds; appeal of initial denial - If, upon examination of any return made under this chapter,...
§ 27-9-53. Regulations - The commissioner may from time to time make such rules...
§ 27-9-59. Chapter in force until federal estate tax repealed - The estate tax law of this state shall remain in...
§ 27-9-61. Prior claims not affected by chapter - The adoption of the estate tax laws in this chapter...