Article 7 - ESTATE TAX
- Section 7-7-1 - Short title
- Section 7-7-2 - Definitions
- Section 7-7-3 - Residents; tax imposed; credit for tax paid other state
- Section 7-7-4 - Nonresidents; tax imposed; exemption
- Section 7-7-5 - Tax return
- Section 7-7-6 - Date payment due
- Section 7-7-7 - Interest on amount due; extension of time to file federal return
- Section 7-7-8 - Department to file certificate; final settlement of account
- Section 7-7-9 - Administration not applied for; application or waiver by the department
- Section 7-7-10 - Administration
- Section 7-7-11 - Sale of property to pay tax
- Section 7-7-12 - Liability for failure to pay tax before distribution or delivery
- Section 7-7-13, 7-7-14 - Reserved
- Section 7-7-15 - Short title
- Section 7-7-16 - Definitions
- Section 7-7-17 - Payment of estate tax in works of art
- Section 7-7-18 - Procedure for payment in works of art
- Section 7-7-19 - Agreement on valuation
- Section 7-7-20 - Credit against tax