Chapter 8 - Transfer Taxes
- Part 1 - Gift Tax
- 67-8-101 - Taxable transfers.
- 67-8-102 - Classification of donees.
- 67-8-103 - Deductible gifts.
- 67-8-104 - Standard exemptions.
- 67-8-105 - Gifts between or by spouses.
- 67-8-106 - Tax rates.
- 67-8-107 - Valuation of gift.
- 67-8-108 - Administrative powers of commissioner Assistants.
- 67-8-109 - Records and forms.
- 67-8-110 - Returns.
- 67-8-111 - Payment deadline.
- 67-8-112 - Determination of tax by commissioner.
- 67-8-113 - Distress warrant.
- 67-8-114 - [Repealed.]
- 67-8-115 - Liability of donee.
- 67-8-116 - Taxpayer's remedies.
- 67-8-117 - Estate and inheritance taxes unimpaired.
- Part 2 - Estate Tax
- 67-8-201 - Short title.
- 67-8-202 - Part definitions.
- 67-8-203 - Construction with federal law.
- 67-8-204 - Tax imposed.
- 67-8-205 - Tax for use of state.
- 67-8-206 - Tax charged upon entire estate Affidavit.
- 67-8-207 - Time for payment.
- 67-8-208 - Adjustment upon change in federal tax payment.
- 67-8-209 - Payment by person other than executor or administrator Reimbursement.
- 67-8-210 - Commissioner to pay over revenue.
- 67-8-211 - Rules and regulations.
- 67-8-212 - [Repealed.]
- 67-8-213 - Receipts and certificates of payment.
- 67-8-214 - [Repealed.]
- 67-8-215 - Suits for enforcement.
- 67-8-216 - Assistants to commissioner.
- 67-8-217 - Violations Penalties.
- Part 3 - Inheritance TaxGeneral Provisions
- 67-8-301 - Construction.
- 67-8-302 - Classification of beneficiaries.
- 67-8-303 - Tax imposed Property subject to tax generally.
- 67-8-304 - Taxable transfers generally.
- 67-8-305 - Property held jointly.
- 67-8-306 - Life insurance.
- 67-8-307 - Revocable trusts.
- 67-8-308 - Transfers to executors and trustees.
- 67-8-309 - Transfers by operation of law.
- 67-8-310 - Future, contingent or limited estates, income, interest or annuities Valuation.
- 67-8-311 - Estates subject to divestiture.
- 67-8-312 - Present value not ascertainable Procedure.
- 67-8-313 - Tax computed on aggregate value of transfers.
- 67-8-314 - Tax rates.
- 67-8-315 - Deductions.
- 67-8-316 - Exemptions.
- 67-8-317 - Credits.
- Part 4 - Inheritance TaxAdministration
- 67-8-401 - Administration by commissioner.
- 67-8-402 - Assistants to commissioner.
- 67-8-403 - Obtaining evidence.
- 67-8-404 - Forms and records.
- 67-8-405 - Administrator Appointment at commissioner's request.
- 67-8-406 - County clerks Duties.
- 67-8-407 - Enforcement by district attorneys.
- 67-8-408 - Bond.
- 67-8-409 - Return and inventory of estate.
- 67-8-410 - Failure to file return.
- 67-8-411 - Appraisal of estate by commissioner.
- 67-8-412 - Basis of appraisal.
- 67-8-413 - Nonresident's estate Determination by commissioner.
- 67-8-414 - Liens.
- 67-8-415 - Collection of tax Reports by commissioner.
- 67-8-416 - Refunds authorized.
- 67-8-417 - Payment of tax from estate Transfer or distribution of property.
- 67-8-418 - Safe deposit vaults.
- 67-8-419 - Time for payment Installments Extensions.
- 67-8-420 - Receipts and certificates of payment.
- 67-8-421 - [Repealed.]
- 67-8-422 - Violations Penalties.
- 67-8-423 - Liability of executors, administrators and trustees.
- 67-8-424 - Insurance companies Notice of death of insured.
- Part 5 - Inheritance TaxDisputed Domicile
- Part 6 - Generation-Skipping Transfer Tax
- Part 7 - Payment of Transfer Taxes in Kind Act