Chapter 375A - Tax on Estates
- ADMINISTRATION
- 375A.800 - Power of Department to adopt regulations.
- 375A.805 - Conduct of hearings by Department.
- 375A.810 - Powers of Department relating to hearings.
- 375A.815 - Power of Department to issue subpoenas.
- 375A.820 - District court may compel compliance with subpoena.
- 375A.825 - Examination of witnesses.
- 375A.830 - Fees and expenses of witnesses.
- 375A.835 - Confidentiality and disclosure of information and records.
- 375A.840 - Employment of attorney or other person by Department.
- 375A.845 - Department exempt from payment of fees; undertaking not to be required.
- DETERMINATION OF DOMICILE BY ARBITRATION: ALTERNATIVEMETHOD
- 375A.600 - Definitions.
- 375A.605 - “Board” defined.
- 375A.610 - “Death tax” defined.
- 375A.615 - “Executor” defined.
- 375A.620 - “Interested person” defined.
- 375A.625 - “State” defined.
- 375A.630 - “Taxing official” defined.
- 375A.635 - Election to invoke provisions; notice of election; effect of executor’s rejection or failure to reject election.
- 375A.640 - Agreement of compromise authorized.
- 375A.645 - Domicile to be determined pursuant to provisions in absence of agreement.
- 375A.650 - Board of arbitration to be appointed.
- 375A.655 - Hearings of board.
- 375A.660 - Powers of board relating to hearings.
- 375A.665 - Rules of evidence applicable.
- 375A.670 - Determination of domicile; failure to render determination.
- 375A.675 - Compensation and expenses of board.
- 375A.680 - Determination and record to be filed with taxing authorities.
- 375A.685 - Compromise of tax with executor and taxing officials.
- DISTRIBUTION OF PROCEEDS
- IMPOSITION, PAYMENT AND COLLECTION OF TAX
- INTERSTATE ARBITRATION OF DEATH TAXES (UNIFORM ACT)
- 375A.450 - Short title.
- 375A.455 - Definitions.
- 375A.460 - Interstate agreement for submission of controversy to board of arbitrators authorized where domicile of decedent in dispute; selection of board.
- 375A.465 - Hearings of board.
- 375A.470 - Powers of board relating to hearings.
- 375A.475 - Determination of domicile of decedent.
- 375A.480 - Board to act by majority vote.
- 375A.485 - Determination, record and agreement to be filed with taxing authorities.
- 375A.490 - Interest for nonpayment of taxes.
- 375A.495 - Compromise by parties to agreement not precluded.
- 375A.500 - Compensation and expenses of board.
- 375A.505 - Reciprocal application.
- INTERSTATE COMPROMISE OF DEATH TAXES (UNIFORM ACT)
- JURISDICTION OF DISTRICT COURT TO HEAR AND DETERMINEDISPUTES RELATING TO TAX