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Section 101
| Short title. |
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Section 102
| Definitions. |
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Section 103
| Tax on transfer of taxable estate of residents -- Amount -- Credit -- Property of a resident defined. |
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Section 104
| Tax on transfer of taxable estate of nonresidents -- Amount -- Property of a nonresident defined -- Exemptions. |
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Section 105
| Tax returns -- Date to be filed -- Extensions -- Maximum time allowed. |
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Section 106
| Payment date -- Extensions. |
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Section 107
| Delinquencies -- Interest -- Penalty. |
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Section 109
| Deposit of monies collected -- Refund of overpayments -- Limitation. |
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Section 110
| Tax as lien -- Instruments issued upon payment -- Certificate of transfer. |
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Section 111
| Personal representative -- Payment of tax -- Sale of property -- Liability. |
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Section 112
| Personal representative -- Final account -- Approval by commission. |
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Section 113
| Administration by commission -- Taxpayer notification of change on federal estate tax return -- Assessment of deficiency -- Appeal. |
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Section 114
| Confidentiality of information. |
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Section 115
| Effective date of chapter. |