Chapter 44-23 - ESTATE AND TRANSFER TAXES - ENFORCEMENT AND COLLECTION
- Section 44-23-1 - [Effective Until 1/1/2025] Statements filed by executors, administrators and heirs-at-law
- Section 44-23-1 - [Effective 1/1/2025] Statements filed by executors, administrators and heirs-at-law
- Section 44-23-2 - Statements filed by trustees
- Section 44-23-3 - Extension of time for filing of statement
- Section 44-23-4 - Declarations under penalties of perjury
- Section 44-23-5 - Appraisal of estate
- Section 44-23-6 - Notice by probate clerk of grant of letters on estate
- Section 44-23-7 - Fees of probate clerk
- Section 44-23-8 - Estates where no will has been offered or letters granted
- Section 44-23-9 - Assessment and notice of estate tax - collection powers - lien
- Section 44-23-9.1 - Hearing by tax administrator on application
- Section 44-23-10 - Deposit with tax administrator to cover taxes
- Section 44-23-11 - Tentative assessment
- Section 44-23-12 - Recording of lien against real estate - Discharge
- Section 44-23-13 - Assessment and notice of transfer tax - Collection powers - Lien on property
- Section 44-23-14 - Discharge of lien on real estate - Liability of heir or devisee
- Section 44-23-15 - Taxes as debt to state
- Section 44-23-16 - Time taxes due - Interest and additions to tax on delinquent payments
- Section 44-23-16.1 - Interest on overpayments
- Section 44-23-17 - Suspension of tax payment pending claim against estate
- Section 44-23-18 - Extension of time for payment of additional estate tax
- Section 44-23-19 - 44-23-22 - [Repealed]
- Section 44-23-23 - Sale of property to pay tax
- Section 44-23-24 - Refusal to furnish information or obey subpoena
- Section 44-23-25 - Settlement of taxes due
- Section 44-23-26 - Adjustment of clerical or palpable errors
- Section 44-23-27 - Conflict of laws as to domicile - Definition of terms
- Section 44-23-28 - Election to invoke remedy as to conflict of laws
- Section 44-23-29 - Agreement as to amount due when domicile is in question - Adjustment for credits against federal tax
- Section 44-23-30 - Interstate arbitration as to domicile
- Section 44-23-31 - Interest on tax pending arbitration of domicile
- Section 44-23-32 - Reciprocal laws required
- Section 44-23-33 - Appeals
- Section 44-23-34 - Permit required for transfer of securities of resident decedent
- Section 44-23-35 - Statement required as to delivery of decedent's property to other than administrator
- Section 44-23-36 - Payment of tax as prerequisite for allowance of final account
- Section 44-23-37 - Applicability of enforcement provisions
- Section 44-23-38 - Termination of lien
- Section 44-23-39 - Proof of payment of domiciliary tax by administrator of nonresident
- Section 44-23-40 - Information furnished to foreign tax officials
- Section 44-23-41 - Accounting on petition by foreign tax official
- Section 44-23-42 - Noncompliance by administrator of nonresident - "State" defined
- Section 44-23-43 - Reciprocal laws required - Liberal construction - Remission of intangible property
- Section 44-23-44 - Exercise of statutory power
- Section 44-23-45 - Liberal construction - Incidental powers
- Section 44-23-46 - Severability