Chapter 65 - TAXATION OF LEGACIES AND SUCCESSIONS
- Section 65:1 - Subjects of taxation; rates; exceptions
- Section 65:3 - Gifts, etc., in contemplation of death
- Section 65:6 - Persons liable for taxes
- Section 65:7 - Time and manner of payment
- Section 65:9 - Lien for tax; exempt property; discharge, etc.
- Section 65:12 - Payment of tax out of capital, not income
- Section 65:13 - Basis of assessment
- Section 65:14 - Advance payment of tax
- Section 65:15 - Security for payment of tax
- Section 65:15A - Settlement, compromise and advance payment of tax; powers of fiduciaries; funds from which payable
- Section 65:16 - Taxation of property given to executors or trustees in lieu of compensation
- Section 65:17 - Duties of executor or administrator holding taxable property; collection of tax
- Section 65:18 - Legacies payable out of realty; payment of tax
- Section 65:19 - Taxation of money designated for payment of tax
- Section 65:20 - Refunds
- Section 65:21 - Selling real estate for payment of tax
- Section 65:22 - Duties of administrator; inventory; time for filing, fee and extension of time
- Section 65:23 - Allowance of final account; payment of tax as condition precedent
- Section 65:24 - Allowance of final account in estates with future interests
- Section 65:24A - "Death tax," defined
- Section 65:24B - Estates of non-residents; filing proof of payment of foreign death taxes
- Section 65:24C - Non-resident's estates; payment of foreign taxes; procedure on failure to file proof of payment
- Section 65:24D - Non-resident's estates; final accounting; conditions
- Section 65:24E - Applicability of sections relating to non-residents
- Section 65:24F - Liberal construction of sections relating to non-residents
- Section 65:25 - Determination of value by commissioner
- Section 65:26 - Alteration of valuation; appeal
- Section 65:27 - Assessment; certification of additional amount due; payment; refunds; deductions; abatement; interest
- Section 65:27A - Abatement of tax; hearing; decision; notice; scope of remedy
- Section 65:29 - Penalty for refusing to furnish information to commissioner
- Section 65:30 - Jurisdiction and procedure of probate court
- Section 65:31 - Enforcement of tax lien on realty
- Section 65:32 - Unpaid taxes; procedure for recovery
- Section 65:33A - Ten year assessment and collection; five year notice of death or accrual
- Section 65:35A - Fees for issuing documents, certificates, etc.; disposition
- Section 65:36 - Application of chapter