Chapter 198 ESTATE TAXES
- 198.01 Definitions.
- 198.015 Domicile of decedent.
- 198.02 Tax upon estates of resident decedents.
- 198.021 Tax upon generation-skipping transfers of residents.
- 198.03 Tax upon estates of nonresident decedents.
- 198.031 Tax upon generation-skipping transfers of nonresidents.
- 198.04 Tax upon estates of alien decedents.
- 198.05 Administration of law by Department of Revenue.
- 198.06 Examination of books, papers, records, or memoranda by the department.
- 198.07 Appointment of agents by department; bonds of agents; may administer oaths; credentials.
- 198.08 Rules.
- 198.11 Appointment of special appraisers.
- 198.13 Tax return to be made in certain cases; certificate of nonliability.
- 198.14 Failure to make return; extension of time for filing.
- 198.15 When tax due; extension; interest; penalty.
- 198.155 Payment of tax on generation-skipping transfers.
- 198.16 Notice of determination of deficiency in federal tax to be filed with department.
- 198.17 Deficiency; hearing by department.
- 198.18 Failure to pay tax; penalties; delinquent or deficient taxes, interest.
- 198.19 Receipts for taxes.
- 198.20 Failure to pay tax when due, department’s warrant, etc.
- 198.21 Tax due payable from entire estate; third persons.
- 198.22 Lien for unpaid taxes.
- 198.23 Personal liability of personal representative.
- 198.24 Sale of real estate by personal representative to pay tax.
- 198.25 Actions to enforce payment of tax.
- 198.26 No discharge of personal representative until tax is paid.
- 198.28 Time for assessment of tax.
- 198.29 Refunds of excess tax paid.
- 198.30 Circuit judge to report names of decedents, etc.
- 198.31 Duties and powers of corporate personal representatives of nonresident decedents.
- 198.32 Prima facie liability for tax.
- 198.33 Discharge of estate, notice of lien, limitation on lien, etc.
- 198.34 Disposition of proceeds from taxes.
- 198.35 Interpretation and construction.
- 198.36 Failure to produce records; penalty.
- 198.37 Failure to make return; penalty.
- 198.38 False return; penalty.
- 198.39 False statement in return; penalty.
- 198.40 Failure to pay tax, evasion of tax, etc.; penalty.
- 198.41 Effectiveness of this chapter, etc.
- 198.42 Short title.
- 198.44 Certain exemptions from inheritance and estate taxes.