IMPOSITION, PAYMENT AND COLLECTION OF TAX
- Collection of Tax
- 375A.300 - Action to enforce claim for tax.
- 375A.305 - Tax becomes lien on estate of decedent; personal liability for failure to pay tax; attachment and expiration of lien.
- 375A.310 - Warrant for enforcement of lien; levy and sale.
- 375A.315 - Fees, commissions and expenses for enforcement of lien.
- 375A.320 - Writ of execution for enforcement of judgment.
- 375A.325 - Time for commencement of proceedings for collection.
- 375A.330 - Certificate of Department prima facie evidence in proceeding for collection.
- 375A.335 - Action to prevent or enjoin collection of tax barred.
- 375A.340 - Suits for collection in other states authorized; suits for collection by officials of other states authorized.
- General Provisions
- 375A.010 - Definitions.
- 375A.015 - “Decedent” and “transferor” defined.
- 375A.025 - “Federal credit” defined.
- 375A.030 - “Gross estate” defined.
- 375A.035 - “Nonresident” and “nonresident decedent” defined.
- 375A.040 - “Personal representative” defined.
- 375A.045 - “Resident” and “resident decedent” defined.
- 375A.050 - “Taxable estate” defined.
- 375A.055 - “Transfer” defined.
- Imposition of Tax
- Payments and Determinations
- 375A.150 - Return: Personal representative required to file; time for filing; regulations.
- 375A.155 - Return: Extension of time for filing.
- 375A.160 - Filing of amended return; additional tax.
- 375A.165 - Determination of federal estate tax due: Personal representative to give notice of determination; additional tax.
- 375A.170 - Penalty for failure to file timely return.
- 375A.175 - Determination of tax upon failure to file return or upon filing of false or fraudulent return.
- 375A.180 - Determination of deficiency: Generally.
- 375A.185 - Determination of deficiency: Correction of erroneous determination.
- 375A.190 - Determination of deficiency: Notice of determination.
- 375A.195 - Determination of deficiency: Appeal; action for modification of tax.
- 375A.200 - Liability for tax; time for payment.
- 375A.205 - Interest on delinquent payments.
- 375A.210 - Payment to be applied to interest, penalty and tax.
- 375A.215 - Bond for payment of tax.
- 375A.220 - Refund of overpayment.