Chapter 217. Estate Tax
Section
12-391Transfer of resident and nonresident estates. Definitions. Rate of tax. Determination of domicile. Limit on tax payable. Reduction of tax for investment in private investment fund.12-392Payment of tax. Penalties for late filing. Extension of time. Interest on overpayment. Method of filing. Notice to court of probate.12-393Credit against tax on future interests.12-394Assessment; after-discovered assets; notice; appeal.12-395Appeal of determination of domicile.12-395aWritten agreements of compromise by the commissioner.12-396Purpose of chapter; construction.12-397Reimbursement of others than legal representatives.12-398Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien.12-399When chapter void. Changes in federal credit.