Chapter 9 - Estate Tax.
- 27-9-1 - Citation of chapter.
- 27-9-3 - Definitions.
- 27-9-5 - Tax levy.
- 27-9-7 - The gross estate; alternate method of valuation.
- 27-9-8 - Valuation of farm and closely held business property.
- 27-9-9 - Determination of net estate of resident decedent.
- 27-9-10 - Deduction of value of qualified terminable interest property from gross estate in determining net estate; limitation to resident.
- 27-9-11 - Specific exemption as to estate of resident decedent.
- 27-9-13 - When intangibles of nonresident are exempt.
- 27-9-15 - Determination of net estate of nonresident decedent.
- 27-9-17 - Deductions and exemptions as to estate of nonresident decedent.
- 27-9-19 - Situs of property.
- 27-9-21 - Notice.
- 27-9-23 - Executor to make return.
- 27-9-25 - No administration; false return; duty of commissioner.
- 27-9-27 - When tax due.
- 27-9-29 - Receipts; executor's return, discharge.
- 27-9-31 - Repealed.
- 27-9-33 - Party paying reimbursed.
- 27-9-35 - Lien.
- 27-9-37 - Personal liability of the executor.
- 27-9-39 - Action for recovery of taxes; applicable laws.
- 27-9-41 - Tax upon settlement of executor's account.
- 27-9-43 - Examination of returns.
- 27-9-45 - Additional taxes; assessments following determination of taxpayer's contest with federal government.
- 27-9-47 - Repealed.
- 27-9-49 - Refunds; appeal of initial denial.
- 27-9-51 - Administration.
- 27-9-53 - Regulations.
- 27-9-55 - Secrecy required.
- 27-9-57 - Penalties.
- 27-9-59 - Chapter in force until federal estate tax repealed.
- 27-9-61 - Prior claims not affected by chapter.