Chapter 40A - Estate Tax
- Section 10-40A-1 - Definition of terms.
- Section 10-40A-10 - Apportionment of estate tax among distributees of estate.
- Section 10-40A-11 - Wills and trusts that refer to federal estate and generation-skipping transfer tax laws--Certain tax laws applicable on December 31, 2009 to apply.
- Section 10-40A-12 - Proceedings to determine decedent's intent--Time limit.
- Section 10-40A-2 - Estate tax imposed--Estates taxable.
- Section 10-40A-3 - Estate tax equal to federal death tax credit--Reduction for taxes imposed by otherstates.
- Section 10-40A-4 - Repealed.
- Section 10-40A-5 - Administration of estate tax.
- Section 10-40A-6 - Amounts of death taxes shown in inheritance tax reports.
- Section 10-40A-7 - Judicial determination of estate tax.
- Section 10-40A-8 - Modification of court order to increase estate tax.
- Section 10-40A-9 - Modification of court order to reduce estate tax.