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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • 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Section 2 - Repealed, 1971, 555, Sec. 53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Section 4 - Repealed, 1927, 156, Sec. 2

Section 5 - Repealed, 1925, 338, Sec. 2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Section 8 - Repealed, 1927, 156, Sec. 2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Section 10 - Repealed, 1922, 403, Sec. 4

Section 11 - Repealed, 1976, 415, Sec. 114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Section 28 - Repealed, 1976, 415, Sec. 114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