83.40 - Adjustments with federal tax
Sections
83.40.010 Absorption of federal estate tax credit.
[1979 ex.s. c 209 § 41; 1961 c 292 § 19. Prior: 1961 c 15 § 83.40.010, part; prior: 1931 c 134 § 5, part; RRS § 11202-b, part.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.40.020 Copy of federal return and inventory to be filed, supplements and amendments.
[1979 c 107 § 22; 1971 ex.s. c 132 § 2; 1961 c 292 § 20. Prior: 1961 c 15 § 83.40.010, part; prior: 1931 c 134 § 5, part; RRS § 11202-b, part.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.40.030 Copy of corrected federal return and inventory to be filed.
[1979 c 107 § 23; 1961 c 292 § 21. Prior: 1961 c 15 § 83.40.010, part; prior: 1931 c 134 § 5, part; RRS § 11202-b, part.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.40.040 Valuation to be adjusted according to federal appraisement.
[1979 ex.s. c 209 § 38; 1963 ex.s. c 28 § 12; 1961 c 15 § 83.40.040. Prior: 1939 c 202 § 3(107l); 1935 c 180 § 107(l); RRS § 11202-1.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.40.050 Federal estate tax deducted.
[1961 c 15 § 83.40.050. Prior: 1945 c 184 § 2; 1931 c 134 § 1; Rem. Supp. 1945 § 11201-b; 1957 c 280 § 3 repealing this section nullified by Referendum No. 30.]
Repealed by 1961 ex.s. c 24 § 5.