CHAPTER 44-23
Estate and Transfer Taxes – Enforcement and Collection
Index Of Sections
§ 44-23-1 Statements filed by executors, administrators and heirs-at-law.
§ 44-23-2 Statements filed by trustees.
§ 44-23-3 Extension of time for filing of statement.
§ 44-23-4 Declarations under penalties of perjury.
§ 44-23-5 Appraisal of estate.
§ 44-23-6 Notice by probate clerk of grant of letters on estate.
§ 44-23-7 Fees of probate clerk.
§ 44-23-8 Estates where no will has been offered or letters granted.
§ 44-23-9 Assessment and notice of estate tax – Collection powers – Lien.
§ 44-23-9.1 Hearing by tax administrator on application.
§ 44-23-10 Deposit with tax administrator to cover taxes.
§ 44-23-11 Tentative assessment.
§ 44-23-12 Recording of lien against real estate – Discharge.
§ 44-23-13 Assessment and notice of transfer tax – Collection powers – Lien on property.
§ 44-23-14 Discharge of lien on real estate – Liability of heir or devisee.
§ 44-23-15 Taxes as debt to state.
§ 44-23-16 Time taxes due – Interest and additions to tax on delinquent payments.
§ 44-23-16.1 Interest on overpayments.
§ 44-23-17 Suspension of tax payment pending claim against estate.
§ 44-23-18 Extension of time for payment of additional estate tax.
§ 44-23-19 – 44-23-22. [Repealed.].
§ 44-23-23 Sale of property to pay tax.
§ 44-23-24 Refusal to furnish information or obey subpoena.
§ 44-23-25 Settlement of taxes due.
§ 44-23-26 Adjustment of clerical or palpable errors.
§ 44-23-27 Conflict of laws as to domicile – Definition of terms.
§ 44-23-28 Election to invoke remedy as to conflict of laws.
§ 44-23-29 Agreement as to amount due when domicile is in question – Adjustment for credits against federal tax.
§ 44-23-30 Interstate arbitration as to domicile.
§ 44-23-31 Interest on tax pending arbitration of domicile.
§ 44-23-32 Reciprocal laws required.
§ 44-23-33 Appeals.
§ 44-23-34 Permit required for transfer of securities of resident decedent.
§ 44-23-35 Statement required as to delivery of decedent's property to other than administrator.
§ 44-23-36 Payment of tax as prerequisite for allowance of final account.
§ 44-23-37 Applicability of enforcement provisions.
§ 44-23-38 Termination of lien.
§ 44-23-39 Proof of payment of domiciliary tax by administrator of nonresident.
§ 44-23-40 Information furnished to foreign tax officials.
§ 44-23-41 Accounting on petition by foreign tax official.
§ 44-23-42 Noncompliance by administrator of nonresident – "State" defined.
§ 44-23-43 Reciprocal laws required – Liberal construction – Remission of intangible property.
§ 44-23-44 Exercise of statutory power.
§ 44-23-45 Liberal construction – Incidental powers.
§ 44-23-46 Severability.