Chapter 59 - Estate Taxes
- § 26-59-101 - Title.
- § 26-59-102 - Definitions.
- § 26-59-103
- § 26-59-104 - Federal rules of interpretation applicable.
- § 26-59-105 - Administration and enforcement of chapter.
- § 26-59-106 - Amount of tax imposed -- Resident estates.
- § 26-59-107 - Tax imposed -- Nonresident estates.
- § 26-59-108 - Exemptions.
- § 26-59-109 - Estate tax returns generally.
- § 26-59-110 - Estate tax returns -- Contents.
- § 26-59-111 - Estate tax return -- Extension of filing time.
- § 26-59-112 - Director to make return when no return filed.
- § 26-59-113 - Payment -- Time limitations -- Federal election.
- § 26-59-114 - Payment of tax -- Discharge of executor.
- § 26-59-115 - [Repealed.]
- § 26-59-116 - Payment of tax -- Reimbursement to person paying tax.
- § 26-59-117 - Payment of tax -- Executor's liability.
- § 26-59-118 - Payment of tax -- Executor's right to sell real estate.
- § 26-59-119 - Executor -- Notice of appointment.
- § 26-59-120 - Duties of probate clerks -- Information required.
- § 26-59-121 - Corporate executors of nonresident decedents -- Restrictions.
- § 26-59-122 - Disposition and allocation of funds.