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 Repealed.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 Repealed.