Syfert Injury Law Firm

Definitions.

Domicile of decedent.

Tax upon estates of resident decedents.

Tax upon generation-skipping transfers of residents.

Tax upon estates of nonresident decedents.

Tax upon generation-skipping transfers of nonresidents.

Tax upon estates of alien decedents.

Administration of law by Department of Revenue.

Examination of books, papers, records, or memoranda by the department.

Appointment of agents by department; bonds of agents; may administer oaths; credentials.

Rules.

Appointment of special appraisers.

Tax return to be made in certain cases; certificate of nonliability.

Failure to make return; extension of time for filing.

When tax due; extension; interest; penalty.

Payment of tax on generation-skipping transfers.

Notice of determination of deficiency in federal tax to be filed with department.

Deficiency; hearing by department.

Failure to pay tax; penalties; delinquent or deficient taxes, interest.

Receipts for taxes.

Failure to pay tax when due, department’s warrant, etc.

Tax due payable from entire estate; third persons.

Lien for unpaid taxes.

Personal liability of personal representative.

Sale of real estate by personal representative to pay tax.

Actions to enforce payment of tax.

No discharge of personal representative until tax is paid.

Time for assessment of tax.

Refunds of excess tax paid.

Circuit judge to report names of decedents, etc.

Duties and powers of corporate personal representatives of nonresident decedents.

Prima facie liability for tax.

Discharge of estate, notice of lien, limitation on lien, etc.

Disposition of proceeds from taxes.

Interpretation and construction.

Failure to produce records; penalty.

Failure to make return; penalty.

False return; penalty.

False statement in return; penalty.

Failure to pay tax, evasion of tax, etc.; penalty.

Effectiveness of this chapter, etc.

Short title.

Certain exemptions from inheritance and estate taxes.