CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES
- Part 1. General Provisions (Repealed)
- Part 10. Generation-Skipping Transfer Tax
- Part 2. Powers and Duties of State Officers and Agencies (Renumbered and Repealed)
- 72-16-201. Repealed.
- 72-16-202. Repealed.
- 72-16-203. Repealed.
- 72-16-204. Repealed.
- 72-16-205. Repealed.
- 72-16-206. Repealed.
- 72-16-207. Repealed.
- 72-16-208. Repealed.
- 72-16-209. Repealed.
- 72-16-210. Repealed.
- 72-16-211. Repealed.
- 72-16-212. Repealed.
- 72-16-213. Repealed.
- 72-16-214. Repealed.
- 72-16-215. Renumbered .
- 72-16-216. Repealed.
- 72-16-217. Renumbered .
- 72-16-218. Repealed.
- Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed)
- 72-16-301. Repealed.
- 72-16-302. Repealed.
- 72-16-303. Repealed.
- 72-16-304. Repealed.
- 72-16-305. Repealed.
- 72-16-306. Repealed.
- 72-16-307. Repealed.
- 72-16-308. Repealed.
- 72-16-309. and reserved.
- 72-16-311. Repealed.
- 72-16-312. Repealed.
- 72-16-313. Repealed.
- 72-16-314. Repealed.
- 72-16-315. Repealed.
- 72-16-316. Repealed.
- 72-16-317. Repealed.
- 72-16-318. Repealed.
- 72-16-319. Repealed.
- 72-16-320. reserved.
- 72-16-321. Repealed.
- 72-16-322. Repealed.
- 72-16-323. Repealed.
- 72-16-324. through reserved.
- 72-16-331. Repealed.
- 72-16-332. Repealed.
- 72-16-333. Repealed.
- 72-16-334. Repealed.
- 72-16-335. Repealed.
- 72-16-336. Repealed.
- 72-16-337. Repealed.
- 72-16-338. Repealed.
- 72-16-339. Repealed.
- 72-16-340. Repealed.
- 72-16-341. Repealed.
- 72-16-342. Repealed.
- 72-16-343. Repealed.
- 72-16-344. Repealed.
- 72-16-345. Repealed.
- 72-16-346. Repealed.
- 72-16-347. Repealed.
- 72-16-348. Repealed.
- 72-16-349. Repealed.
- Part 4. Determination and Payment of Tax (Repealed)
- 72-16-401. Repealed.
- 72-16-402. Repealed.
- 72-16-403. Repealed.
- 72-16-404. through reserved.
- 72-16-411. Repealed.
- 72-16-412. Repealed.
- 72-16-413. Repealed.
- 72-16-414. Repealed.
- 72-16-415. Repealed.
- 72-16-416. Repealed.
- 72-16-417. Repealed.
- 72-16-418. Repealed.
- 72-16-419. Repealed.
- 72-16-420. Repealed.
- 72-16-421. Repealed.
- 72-16-422. Repealed.
- 72-16-423. Repealed.
- 72-16-424. Repealed.
- 72-16-425. Repealed.
- 72-16-426. through reserved.
- 72-16-431. Repealed.
- 72-16-432. Repealed.
- 72-16-433. Repealed.
- 72-16-434. Repealed.
- 72-16-435. Repealed.
- 72-16-436. Repealed.
- 72-16-437. Repealed.
- 72-16-438. Repealed.
- 72-16-439. Repealed.
- 72-16-440. Repealed.
- 72-16-441. Repealed.
- 72-16-442. Repealed.
- 72-16-443. Repealed.
- 72-16-444. reserved.
- 72-16-445. Repealed.
- 72-16-446. Repealed.
- 72-16-447. Repealed.
- 72-16-448. Repealed.
- 72-16-449. Repealed.
- 72-16-450. Repealed.
- 72-16-451. Repealed.
- 72-16-452. Repealed.
- 72-16-453. Repealed.
- 72-16-454. Repealed.
- 72-16-455. Repealed.
- 72-16-456. Repealed.
- 72-16-457. Repealed.
- 72-16-458. Repealed.
- 72-16-459. Repealed.
- 72-16-460. Repealed.
- 72-16-461. Repealed.
- 72-16-462. Repealed.
- 72-16-463. Repealed.
- 72-16-464. Repealed.
- 72-16-465. Repealed.
- 72-16-466. through reserved.
- 72-16-471. Repealed.
- 72-16-472. Repealed.
- 72-16-473. Repealed.
- 72-16-474. Repealed.
- 72-16-475. Repealed.
- 72-16-476. Repealed.
- 72-16-477. Repealed.
- 72-16-478. Repealed.
- 72-16-479. Repealed.
- 72-16-480. Repealed.
- 72-16-481. Repealed.
- 72-16-482. Repealed.
- 72-16-483. through reserved.
- 72-16-491. Repealed.
- 72-16-492. Repealed.
- 72-16-493. Repealed.
- Part 5. Joint Tenancies and Life Estates Determination of Tax -- Termination
- Part 6. Apportionment of Taxes
- 72-16-601. Definitions.
- 72-16-602. Authority of court of administration to determine apportionment.
- 72-16-603. Tax -- how apportioned.
- 72-16-604. Equitable power of court to vary manner of apportionment.
- 72-16-605. Distribution prior to apportionment -- bond required.
- 72-16-606. No apportionment as between temporary interest and remainder.
- 72-16-607. Allowance for exemptions, deductions, and credits.
- 72-16-608. Powers of personal representative in relation to satisfaction of tax liability.
- 72-16-609. Penalties and interest charged to fiduciary when caused by fiduciary's negligence.
- 72-16-610. Action to recover apportioned tax -- limitations on duty to initiate -- uncollectibility.
- 72-16-611. Action to recover apportioned tax -- determination of court prima facie correct.
- 72-16-612. Action by foreign representative to recover apportioned tax.
- Part 7. Estates With Multistate Aspects -- Securities Transfer (Repealed)
- Part 8. Nonresident Decedents (Repealed)
- Part 9. Estate Tax
- 72-16-901. Purpose -- liberal construction to effect.
- 72-16-902. Repealed.
- 72-16-903. Taxable situs of property.
- 72-16-904. Estate tax imposed.
- 72-16-905. Estate tax -- how computed.
- 72-16-906. Required filing of United States estate tax return.
- 72-16-907. Department to determine tax -- rehearing and appeal -- rulemaking.
- 72-16-908. Persons liable for tax.
- 72-16-909. When and where tax payable -- interest.
- 72-16-910. Extension of time for payment.
- 72-16-911. Tax lien.
- 72-16-912. Collection and deposit of tax.
- 72-16-913. through reserved.
- 72-16-920. Repealed.