§2406. Burden of proof of exemptions; certain transfers within one year prior to death presumed in contemplation of death
NOTE: Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
The burden of proving facts establishing exemptions from the tax imposed by this Part is upon the person claiming the exemption.
All donations or transfers of property for inadequate consideration within one year prior to the death of the owner thereof shall be separately listed in the inventory or sworn statement of the property composing the estate of the decedent, and shall be presumed to have been made in contemplation of death and in avoidance of the tax herein levied, and unless this presumption is overcome by sufficient evidence, the property shall be deemed a part of the succession of the person who has so donated or alienated the property for purposes of computing the inheritance tax due by the succession, legatees or heirs of the person.
Donations and transfers prior to one year of death may be always inquired into and if shown to have been made in contemplation of death and in avoidance of taxes, then the same shall be likewise liable to the tax.
Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
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