Part 3 - Inheritance TaxGeneral Provisions
- 67-8-301 - Construction.
- 67-8-302 - Classification of beneficiaries.
- 67-8-303 - Tax imposed Property subject to tax generally.
- 67-8-304 - Taxable transfers generally.
- 67-8-305 - Property held jointly.
- 67-8-306 - Life insurance.
- 67-8-307 - Revocable trusts.
- 67-8-308 - Transfers to executors and trustees.
- 67-8-309 - Transfers by operation of law.
- 67-8-310 - Future, contingent or limited estates, income, interest or annuities Valuation.
- 67-8-311 - Estates subject to divestiture.
- 67-8-312 - Present value not ascertainable Procedure.
- 67-8-313 - Tax computed on aggregate value of transfers.
- 67-8-314 - Tax rates.
- 67-8-315 - Deductions.
- 67-8-316 - Exemptions.
- 67-8-317 - Credits.