Chapter 86 - INHERITANCE TAX
- Rule 701-86.1 - Administration
- Rule 701-86.2 - Inheritance tax returns and payment of tax
- Rule 701-86.3 - Audits, assessments and refunds
- Rule 701-86.4 - Appeals
- Rule 701-86.5 - Gross estate
- Rule 701-86.6 - The net estate
- Rule 701-86.7 - Life estate, remainder and annuity tables-in general
- Rule 701-86.8 - Special use valuation
- Rule 701-86.9 - Market value in the ordinary course of trade
- Rule 701-86.10 - Alternate valuation date
- Rule 701-86.11 - Valuation-special problem areas
- Rule 701-86.12 - The inheritance tax clearance
- Rule 701-86.13 - No lien on the surviving spouse's share of the estate
- Rule 701-86.14 - Computation of shares
- Rule 701-86.15 - Applicability