- Section 67-8-101 - [Not applicable to any transfer by gift made on or after January 1, 2012, see Section 67-8-118.] Taxable transfers
- Section 67-8-102 - [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Classification of donees
- Section 67-8-103 - [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Deductible gifts
- Section 67-8-104 - [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Standard exemptions
- Section 67-8-105 - [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Gifts between or by spouses
- Section 67-8-106 - [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Tax rates
- Section 67-8-107 - [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Valuation of gift
- Section 67-8-108 - [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Administrative powers of commissioner - Assistants
- Section 67-8-109 - [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Records and forms
- Section 67-8-110 - [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Returns
- Section 67-8-111 - [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Payment deadline
- Section 67-8-112 - [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Determination of tax by commissioner
- Section 67-8-113 - [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Distress warrant
- Section 67-8-114 - Reserved
- Section 67-8-115 - [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Liability of donee
- Section 67-8-116 - [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Taxpayer's remedies
- Section 67-8-117 - [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Estate and inheritance taxes unimpaired
- Section 67-8-118 - Applicability