- Section 27-9-1 - Citation of chapter
- Section 27-9-3 - Definitions
- Section 27-9-5 - [For decedents dying after March 22, 1956, and before October 1, 1988] Tax levy
- Section 27-9-5 - [For decedents dying on or after October 1, 1988, and before October 1, 1989] Tax levy
- Section 27-9-5 - [For decedents dying on or after October 1, 1989, and before October 1, 1990] Tax levy
- Section 27-9-5 - [For decedents dying on or after October 1, 1990, and before January 1, 2000] Tax levy
- Section 27-9-5 - [For decedents dying on or after January 1, 2000] Tax levy
- Section 27-9-7 - [For decedents dying before October 1, 1988] The gross estate; alternate method of valuation
- Section 27-9-7 - [For decedents dying on or after October 1, 1988] The gross estate; alternate method of valuation
- Section 27-9-8 - Valuation of farm and closely held business property
- Section 27-9-9 - [For decedents dying before October 1, 1988] Determination of net estate of resident decedent
- Section 27-9-9 - [For decedents dying on or after October 1, 1988] Determination of net estate of resident decedent
- Section 27-9-10 - Deduction of value of qualified terminable interest property from gross estate in determining net estate; limitation to resident
- Section 27-9-11 - Specific exemption as to estate of resident decedent
- Section 27-9-13 - When intangibles of nonresident are exempt
- Section 27-9-15 - [For decedents dying before October 1, 1988] Determination of net estate of nonresident decedent
- Section 27-9-15 - [For decedents dying on or after October 1, 1988] Determination of net estate of nonresident decedent
- Section 27-9-17 - Deductions and exemptions as to estate of nonresident decedent
- Section 27-9-19 - Situs of property
- Section 27-9-21 - Notice
- Section 27-9-23 - Executor to make return
- Section 27-9-25 - No administration; false return; duty of commissioner
- Section 27-9-27 - When tax due
- Section 27-9-29 - Receipts; executor's return, discharge
- Section 27-9-31 - [Repealed]
- Section 27-9-33 - Party paying reimbursed
- Section 27-9-35 - Lien
- Section 27-9-37 - Personal liability of the executor
- Section 27-9-39 - Action for recovery of taxes; applicable laws
- Section 27-9-41 - Tax upon settlement of executor's account
- Section 27-9-43 - Examination of returns
- Section 27-9-45 - Additional taxes; assessments following determination of taxpayer's contest with federal government
- Section 27-9-47 - [Repealed]
- Section 27-9-49 - Refunds; appeal of initial denial
- Section 27-9-51 - Administration
- Section 27-9-53 - Regulations
- Section 27-9-55 - Secrecy required
- Section 27-9-57 - Penalties
- Section 27-9-59 - Chapter in force until federal estate tax repealed
- Section 27-9-61 - Prior claims not affected by chapter