Chapter 91. Inheritance and Gift Taxes
- § 881. Definitions
- § 882. Definitions—Additional definitions
- § 883. Computation of tax
- § 884. Tax rates
- § 885. Tax rate for corporations
- § 886. Exemptions
- § 887. Credits against tax
- § 888. Returns
- § 889. Time for payment of tax
- § 890. Return of assets and liabilities; presumption of gift
- § 891. Recording of transfers; presumption of gift
- § 892. Compensation of administrator, executor, or trustee taxable
- § 893. Notification of death
- § 894. Sale or mortgage of estate to pay property and inheritance taxes
- § 895. Appraisal of estates
- § 896. Determination of tax; administrative and judicial review
- § 897. Appraiser forbidden to take fee or reward; penalty
- § 898. Payment of taxes; lien; sale of property
- § 899. Deduction or collection of tax by administrator, etc
- § 900. Special tax receipts issued to administrator, etc
- § 901. Proceedings without tax receipts; prohibited
- § 902. Inspection of records and archives
- § 903. Delivery and deposit of tax moneys
- § 904. Rules, regulations, and decisions
- § 905. Application of other laws
- § 906. Tax-exemption letter