Subtitle 2 - Inheritance Tax
- Section 7-201 - Definitions.
- Section 7-202 - Imposition of tax.
- Section 7-203 - Exemptions.
- Section 7-204 - Tax rate.
- Section 7-205 - , 7-206. [Reserved].
- Section 7-207 - In general.
- Section 7-208 - Concurrent absolute and less than absolute interests.
- Section 7-209 - Method to value concurrent absolute and less than absolute interests.
- Section 7-210 - Subsequent interests.
- Section 7-211 - Election for special valuation.
- Section 7-212 - , 7-213. [Reserved].
- Section 7-214 - Determinations by register.
- Section 7-215 - Tax payment in general.
- Section 7-216 - Person required to pay tax; source.
- Section 7-217 - Time of payment.
- Section 7-218 - Alternative payment schedule.
- Section 7-219 - Prepayment of tax.
- Section 7-220 - Effects of prepayment on subsequent invasion of corpus.
- Section 7-221 - Payment on disqualification of specially valued property; certificate of nondisqualification.
- Section 7-222 - , 7-223. [Reserved].
- Section 7-224 - Information report.
- Section 7-225 - Inventory.
- Section 7-226 - , 7-227. [Reserved].
- Section 7-228 - Estate of nonresident decedent.
- Section 7-229 - , 7-230. [Reserved].
- Section 7-231 - Administration by register.
- Section 7-232 - Certification of payments.
- Section 7-233 - Payments, commissions, and reports.
- Section 7-234 - Failure of register to remit taxes.