CHAPTER 4 ESTATE AND TRANSFER TAX
- 14-401 SHORT TITLE.
- 14-402 DEFINITIONS.
- 14-403 RESIDENTS -- TAX IMPOSED -- CREDIT FOR TAX PAID OTHER STATE.
- 14-404 NONRESIDENTS -- TAX IMPOSED -- EXEMPTION.
- 14-404A SPECIAL USE VALUATION -- RECAPTURE.
- 14-405 TAX RETURNS -- DATE TO BE FILED -- EXTENSIONS.
- 14-406 DATE PAYMENT DUE -- DATE DEEMED RECEIVED -- INTEREST.
- 14-407 AMENDED RETURNS -- FINAL DETERMINATION.
- 14-408 REFUND FOR OVERPAYMENTS -- LIMITATION.
- 14-409 TAX AS LIEN -- INSTRUMENTS ISSUED UPON PAYMENT -- CERTIFICATE OF TRANSFER -- LIENS ON SPECIAL USE PROPERTY.
- 14-410 PERSONAL REPRESENTATIVE -- PAYMENT OF TAX -- SALE OF PROPERTY -- LIABILITY.
- 14-411 PERSONAL REPRESENTATIVE -- FINAL ACCOUNT -- APPROVAL BY COMMISSION.
- 14-412 ADMINISTRATION AND ENFORCEMENT BY COMMISSION.
- 14-413 DISTRIBUTION OF RECEIPTS.