Section 1 - Imposition of tax

Section 2 - Due date of tax; penalty for delinquent payment; extension of time

Section 3 - Credits on transfers of future interests

Section 4 - Application of law relating to succession taxes in respect to collection and refunds

Section 5 - Apportionment of taxes, interest and penalties; "net estate'' defined

Section 5A - Recovery of apportioned taxes

Section 5B - Jurisdiction

Section 6 - Effect of change in federal revenue act

Section 7 - Repealed, 1937, 420, Sec. 3