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.