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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 65A TAXATION OF TRANSFERS OF CERTAIN ESTATES

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Section 5, 5A - Repealed, 2008, 521, Sec. 1

Section 5B - Jurisdiction

Section 6 - Effect of change in federal revenue act

Section 7 - Repealed, 1937, 420, Sec. 3