Chapter 10 Tax Apportionment (§§ 2-10-101 — 2-10-110)
- § 2-10-101. Short title
- § 2-10-102. Definitions
- § 2-10-103. Among all persons interested in estate; exception
- § 2-10-104. Probate court to determine; discretion allowed; presumption of correctness
- § 2-10-105. Withholding upon distribution of estate; right to recover deficiency; security required if distribution made prior to final apportionment
- § 2-10-106. Allowances for exemptions or deductions and credits
- § 2-10-107. Charging temporary interest and remainder
- § 2-10-108. Institution of actions or proceedings to recover tax; generally; apportionment of amounts not collected
- § 2-10-109. Institution of actions or proceedings to recover tax; actions by nonresidents
- § 2-10-110. Interpretation and construction