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  6. Title V - Taxation
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  8. Chapter 87 - Taxation of Transfers of Certain E...


Chapter 87 - Taxation of Transfers of Certain Estates


  • Section 87:1 - Tax Imposed.
  • Section 87:2 - When Payable.
  • Section 87:3 - Extension of Time.
  • Section 87:4 - Liability for Tax.
  • Section 87:5 - Lien of Tax.
  • Section 87:6 - Returns and Extensions.
  • Section 87:7 - Intent of Chapter.
  • Section 87:8 - Repealed by 1981, 128:35, eff. May 11, 1981.
  • Section 87:9 - Chapter Void, When.
  • Section 87:10 - Adjustments.
  • Section 87:11 - Estates Affected.
  • Section 87:12 - Repealed by 2002, 232:14, I, eff. Jan. 1, 2003.
  • Section 87:13 - Disposition of Revenue.
  • Section 87:14 - Books; Blanks.
  • Section 87:15 - Expenses.
  • Section 87:16 - Disposal of Records.
  • Section 87:17 - Prerequisite to Administration.
  • Section 87:18 - Inventory; Appraisal.
  • Section 87:19 - Penalty.
  • Section 87:20 - Report of Trusts.
  • Section 87:21 - Notifying Department of Revenue Administration.
  • Section 87:22 - Copies to Department of Revenue Administration.
  • Section 87:23 - Special Appraisal.
  • Section 87:24 - Expense.
  • Section 87:25 - Conditions of Allowance of Account or Motion for Summary Administration.
  • Section 87:26 - Certificate and Receipt.
  • Section 87:27 - Continuance of Account.
  • Section 87:28 - Determination of Amount.
  • Section 87:29 - Lien.
  • Section 87:30 - Discharge of Lien.
  • Section 87:31 - Collection.
  • Section 87:32 - Suit for Tax.
  • Section 87:33 - Notice to Appear.
  • Section 87:34 - Appearance by Department.
  • Section 87:35 - Records of the Estate.
  • Section 87:36 - Authority to Audit.
  • Section 87:37 - Administration; Rulemaking.
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