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TAXATION : Chapter 34

• 1 : Transfers taxable.
• 1.1 : Irrevocable disposition of reserved income, rights, etc., over property transferred 3 years prior to death
• 2 : Transfer inheritance tax; phase-out.
• 2.1 : Mutually acknowledged relationship of parent and child; stepchildren
• 3 : Ratio tax on transfer of property on nonresident
• 4 : Exemptions.
• 5 : Deductions to ascertain market value
• 6 : Appointment of appraisers
• 7 : Compensation of appraisers
• 8 : Misconduct of appraiser; penalty
• 9 : Making appraisement; notice of; taking evidence; report
• 10 : Failure to testify before appraiser; penalty
• 12 : Levying the tax; notice to parties interested
• 13 : Appeal of appraisement, assessment.

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