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.