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 [Repealed.].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