Part 3 - INHERITANCE TAX - GENERAL PROVISIONS
- Section 67-8-301 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Construction
- Section 67-8-302 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Classification of beneficiaries
- Section 67-8-303 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax imposed - Property subject to tax generally
- Section 67-8-304 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Taxable transfers generally
- Section 67-8-305 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Property held jointly
- Section 67-8-306 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Life insurance
- Section 67-8-307 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Revocable trusts
- Section 67-8-308 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Transfers to executors and trustees
- Section 67-8-309 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318] Transfers by operation of law
- Section 67-8-310 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Future, contingent or limited estates, income, interest or annuities - Valuation
- Section 67-8-311 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Estates subject to divestiture
- Section 67-8-312 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Present value not ascertainable - Procedure
- Section 67-8-313 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax computed on aggregate value of transfers
- Section 67-8-314 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax rates
- Section 67-8-315 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Deductions
- Section 67-8-316 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Exemptions
- Section 67-8-317 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Credits
- Section 67-8-318 - Applicability of part to decedents who die in 2016 or later