Chapter 65: TAXATION OF LEGACIES AND SUCCESSIONS
- Section 1 Subjects of taxation; rates; exceptions
- Section 2 Repealed, 1971, 555, Sec. 53
- Section 3 Gifts, etc., in contemplation of death
- Section 4 Repealed, 1927, 156, Sec. 2
- Section 5 Repealed, 1925, 338, Sec. 2
- Section 6 Persons liable for taxes
- Section 7 Time and manner of payment
- Section 8 Repealed, 1927, 156, Sec. 2
- Section 9 Lien for tax; exempt property; discharge, etc.
- Section 10 Repealed, 1922, 403, Sec. 4
- Section 11 Repealed, 1976, 415, Sec. 114
- Section 12 Payment of tax out of capital, not income
- Section 13 Basis of assessment
- Section 14 Advance payment of tax
- Section 15 Security for payment of tax
- Section 15A Settlement, compromise and advance payment of tax; powers of fiduciaries; funds from which payable
- Section 16 Taxation of property given to executors or trustees in lieu of compensation
- Section 17 Duties of executor or administrator holding taxable property; collection of tax
- Section 18 Legacies payable out of realty; payment of tax
- Section 19 Taxation of money designated for payment of tax
- Section 20 Refunds
- Section 21 Selling real estate for payment of tax
- Section 22 Duties of administrator; inventory; time for filing, fee and extension of time
- Section 23 Allowance of final account; payment of tax as condition precedent
- Section 24 Allowance of final account in estates with future interests
- Section 24A ''Death tax,'' defined
- Section 24B Estates of non-residents; filing proof of payment of foreign death taxes
- Section 24C Non-resident's estates; payment of foreign taxes; procedure on failure to file proof of payment
- Section 24D Non-resident's estates; final accounting; conditions
- Section 24E Applicability of sections relating to non-residents
- Section 24F Liberal construction of sections relating to non-residents
- Section 25 Determination of value by commissioner
- Section 26 Alteration of valuation; appeal
- Section 27 Assessment; certification of additional amount due; payment; refunds; deductions; abatement; interest
- Section 27A Abatement of tax; hearing; decision; notice; scope of remedy
- Section 28 Repealed, 1976, 415, Sec. 114
- Section 29 Penalty for refusing to furnish information to commissioner
- Section 30 Jurisdiction and procedure of probate court.
- Section 31 Enforcement of tax lien on realty
- Section 32 Unpaid taxes; procedure for recovery
- Section 33 Repealed, 1976, 415, Sec. 114
- Section 33A Ten year assessment and collection; five year notice of death or accrual
- Section 34, 35 Repealed, 1976, 415, Sec. 114
- Section 35A Fees for issuing documents, certificates, etc.; disposition
- Section 36 Application of chapter