Chapter 59 - ESTATE TAXES
- Section 26-59-101 - Title
- Section 26-59-102 - Definitions
- Section 26-59-103 - Chapter to remain in effect while United States Government imposes estate tax
- Section 26-59-104 - Federal rules of interpretation applicable
- Section 26-59-105 - Administration and enforcement of chapter
- Section 26-59-106 - Amount of tax imposed - Resident estates
- Section 26-59-107 - Tax imposed - Nonresident estates
- Section 26-59-108 - Exemptions
- Section 26-59-109 - Estate tax returns generally
- Section 26-59-110 - Estate tax returns - Contents
- Section 26-59-111 - Estate tax return - Extension of filing time
- Section 26-59-112 - Secretary to make return when no return filed
- Section 26-59-113 - Payment - Time limitations - Federal election
- Section 26-59-114 - Payment of tax - Discharge of executor
- Section 26-59-115 - [Repealed]
- Section 26-59-116 - Payment of tax - Reimbursement to person paying tax
- Section 26-59-117 - Payment of tax - Executor's liability
- Section 26-59-118 - Payment of tax - Executor's right to sell real estate
- Section 26-59-119 - Executor - Notice of appointment
- Section 26-59-120 - Duties of probate clerks - Information required
- Section 26-59-121 - Corporate executors of nonresident decedents - Restrictions
- Section 26-59-122 - Disposition and allocation of funds