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TAXATION : Chapter 38

• 1 : Imposition of tax; amount.
• 2 : Additional tax in certain cases
• 3 : Reduction of tax; refund; time for filing application for refund
• 4 : Taxation of future interests after estate tax paid; credit
• 5 : Estate taxes due upon date of death, extension, interest
• 6 : Assessment and collection; disposition of proceeds; executors personally liable; liens.
• 7 : Copy of federal estate tax; alternate forms.
• 10 : Jurisdiction of tax court; claim for refund.
• 11 : Funds out of which tax is payable
• 12 : Certificate of inheritance withheld until tax paid; exception
• 13 : Purpose of chapter; liberal construction
• 14 : Estates subject to tax
• 15 : Constitutional construction
• 16 : Other state taxes and liens unaffected

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