Part IV - PAYMENT OF TAXES
- Section 12-375 - Tax due at death
- Section 12-376 - Payment. Interest. Extensions
- Section 12-376a - Waiver of interest on tax on certain transfers
- Section 12-376b - Optional payment in installments up to ten years when interest in closely held business exceeds thirty-five per cent of gross estate
- Section 12-376c - Extension of time for payment when estate consists primarily of works of art of the decedent
- Section 12-376d - Tax credit for the value of a work of art accepted by the state from the estate of a deceased artist whose net taxable estate is subject to tax under this chapter
- Section 12-377 - Temporary payments
- Section 12-378 - Opinion of no tax due by probate court. Receipts and certificates
- Section 12-379 - Computation and payment by fiduciary
- Section 12-380 - Commissioner may compromise tax