Subchapter 10 - COLLECTION AND REFUND
- Section 18:26-10.1 - Levy of tax; resident and nonresident decedents
- Section 18:26-10.2 - Lien of tax; duration
- Section 18:26-10.3 - Deduction or collection of tax before distribution
- Section 18:26-10.4 - Payment of tax collected; receipt
- Section 18:26-10.5 - Statement of payment or exemption
- Section 18:26-10.6 - Proceedings to compel payment of taxes; collection cost fees
- Section 18:26-10.7 - Refund for erroneous overpayment
- Section 18:26-10.8 - Overpayment of account
- Section 18:26-10.9 - Refund when debt proved after legacy or distributive share paid
- Section 18:26-10.10 - Time and manner of making application for refund
- Section 18:26-10.11 - Interest on refunds
- Section 18:26-10.12 - Time and manner of making application for refund
- Section 18:26-10.13 - Interest on refunds