Part 9 - ESTATE TAX
- Section 72-16-901 - Purpose - liberal construction to effect
- Section 72-16-902 - [Repealed]
- Section 72-16-903 - Taxable situs of property
- Section 72-16-904 - Estate tax imposed
- Section 72-16-905 - Estate tax - how computed
- Section 72-16-906 - Required filing of United States estate tax return
- Section 72-16-907 - Department to determine tax - rehearing and appeal - rulemaking
- Section 72-16-908 - Persons liable for tax
- Section 72-16-909 - When and where tax payable - interest
- Section 72-16-910 - Extension of time for payment
- Section 72-16-911 - Tax lien
- Section 72-16-912 - Collection and deposit of tax
- Section 72-16-913 through 72-16-919 - Reserved
- Section 72-16-920 - [Repealed]