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  6. Title 59 - Revenue and Taxa...
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  8. Chapter 11 - Inheritance Tax Act


Chapter 11 - Inheritance Tax Act


  • Section 101 - Short title.
  • Section 102 - Definitions.
  • Section 103 - Tax on transfer of taxable estate of residents -- Amount -- Credit -- Property of a resident defined.
  • Section 104 - Tax on transfer of taxable estate of nonresidents -- Amount -- Property of a nonresident defined -- Exemptions.
  • Section 105 - Tax returns -- Date to be filed -- Extensions -- Maximum time allowed.
  • Section 106 - Payment date -- Extensions.
  • Section 107 - Delinquencies -- Interest -- Penalty.
  • Section 109 - Deposit of money collected -- Refund of overpayments -- Limitation.
  • Section 110 - Tax as lien -- Instruments issued upon payment -- Certificate of transfer.
  • Section 111 - Personal representative -- Payment of tax -- Sale of property -- Liability.
  • Section 112 - Personal representative -- Final account -- Approval by commission.
  • Section 113 - Administration by commission -- Taxpayer notification of change on federal estate tax return -- Assessment of deficiency -- Appeal.
  • Section 114 - Confidentiality of information.
  • Section 115 - Effective date of chapter.
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