Chapter 15 - ESTATE AND INHERITANCE TAX
- Section 40-15-1 - Meaning of "executor," "administrator" or "legal representative"
- Section 40-15-2 - Amount of tax
- Section 40-15-3 - Duplicate of federal return filed by executor; computation by Department of Revenue
- Section 40-15-4 - Time of payment and filing return; extension of time
- Section 40-15-5 - Amended return showing change in federal tax
- Section 40-15-7 - Nonresident decedents
- Section 40-15-8 - Location of property for purposes of death taxation
- Section 40-15-9 - Reciprocity; effect of unconstitutionality of section
- Section 40-15-12 - Disposition of proceeds
- Section 40-15-13 - Lien of state; affidavit by personal representative of estate
- Section 40-15-14 - Extension of payment until determination of federal tax
- Section 40-15-15 - Assessment of tax due
- Section 40-15-17 - Property outside of state
- Section 40-15-18 - State and federal estate taxes to be paid out of estate property
- Section 40-15-19 - Administration of chapter