Article 20 - INHERITANCE TAX
- Section 77-2001 - Inheritance tax; property taxable; transfer by will or inheritance; exception
- Section 77-2002 - Inheritance tax; property taxable; transfer in contemplation of death
- Section 77-2003 - Inheritance tax; to whom paid; who liable; lien; exception
- Section 77-2004 - Inheritance tax; rate; transfer to immediate relatives; exemption
- Section 77-2005 - Inheritance tax; rate; transfer to remote relatives; exemption
- Section 77-2005.01 - Relatives of decedent; computation of inheritance tax
- Section 77-2006 - Inheritance tax; rate; other transfers; exemption
- Section 77-2007 - Inheritance tax; property exempt
- Section 77-2007.01 - Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable
- Section 77-2007.02 - Uniform Reciprocal Transfer Tax Act; construction; citation
- Section 77-2007.03 - Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt
- Section 77-2007.04 - Inheritance tax; property; religious, charitable, or educational purposes; exempt
- Section 77-2008 - Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge
- Section 77-2008.01 - Inheritance tax; estates dependent upon contingencies or conditions; rate of tax; payment; investment of proceeds; redetermination of tax
- Section 77-2008.02 - Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment
- Section 77-2008.03 - Inheritance tax; power of appointment; method and manner of taxing
- Section 77-2008.04 - Inheritance tax; power of appointment; exercise or nonexercise; not subject to tax
- Section 77-2009 - Inheritance tax; delay in coming into possession of property; bond for tax; exception
- Section 77-2010 - Inheritance tax; when due; interest; bond; failure to file; penalty
- Section 77-2011 - Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax
- Section 77-2012 - Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax
- Section 77-2013 - Inheritance tax; power of sale to raise funds to pay tax
- Section 77-2014 - Inheritance tax; payment by personal representative or trustee; where paid; receipt for tax; proper county, defined; tax apportioned among counties
- Section 77-2015 - Inheritance tax; distribution of proceeds from estate; reports required; contents; department; duties
- Section 77-2016 - [Repealed]
- Section 77-2017 - Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid
- Section 77-2018 - Inheritance tax; erroneous payment refunded; limitation; procedure
- Section 77-2018.01 - Inheritance tax; proceedings for determination
- Section 77-2018.02 - Inheritance tax; independent proceeding for determination in absence of probate of estate; petition; notice; waiver of notice; notice to Department of Health and Human Services
- Section 77-2018.03 - Inheritance tax; determination; notice served upon county attorney; duty of county attorney
- Section 77-2018.04 - Inheritance tax; proceedings for determination of; deductions allowed; enumerated
- Section 77-2018.05 - Inheritance tax; court may make final determination of; how determined
- Section 77-2018.06 - Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed
- Section 77-2018.07 - Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax
- Section 77-2019 - Inheritance tax; appraisal; appointment of appraisers
- Section 77-2020 - Inheritance tax; appraisement; duty of appraiser; objections; hearing on report
- Section 77-2021 - Inheritance tax; appraisement; county judge as appraiser
- Section 77-2022 - Inheritance tax; appraisement; determination and assessment of tax
- Section 77-2023 - Inheritance tax; appeal; procedure
- Section 77-2024 - Inheritance tax; appraisement; costs; fees; charged to estate of decedent
- Section 77-2025 - Inheritance tax; estate not subject to tax; determination
- Section 77-2026 - Inheritance tax; appraiser; extra fee or reward; penalty
- Section 77-2027 - Inheritance tax; what court has jurisdiction; transfer of proceedings
- Section 77-2028 - Inheritance tax; nonpayment; hearing; judgment; levy and execution
- Section 77-2029 - Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect
- Section 77-2030 - Inheritance tax; annual statements
- Section 77-2031 - [Repealed]
- Section 77-2032 - Inheritance tax; how credited
- Section 77-2033 - [Repealed]
- Section 77-2034 - [Repealed]
- Section 77-2035 - [Repealed]
- Section 77-2036 - [Repealed]
- Section 77-2037 - Inheritance tax; lien; expiration
- Section 77-2038 - Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument
- Section 77-2039 - Inheritance, estate, or generation-skipping transfer tax lien; court may discharge property subject to tax; terms and conditions; application for release or discharge; show cause
- Section 77-2040 - Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008