CHAPTER 236D

ESTATE AND TRANSFER TAX

 

Section

    236D-1 Short title

    236D-2 Definitions

  236D-2.3 Effect of civil union

  236D-2.5 Taxation under chapter 236D; applicable exclusion

           amount

    236D-3 Residents; tax imposed; credit for tax paid other

           state

  236D-3.5 Generation-skipping transfers; tax imposed; credit

           for tax paid other state

    236D-4 Nonresidents; tax imposed; exemption

  236D-4.5 Nonresidents not citizens; tax imposed; exemption

    236D-5 Tax reports; date to be filed; extensions

    236D-6 Date payment due; date deemed received

    236D-7 Interest on amount due; extension of time to file

           federal return

    236D-8 Department to issue release; final settlement of

           account

    236D-9 Amended returns; final determination

   236D-10 Administration; rules

   236D-11 Sale of property to pay tax; creation of lien

   236D-12 Liability for failure to pay tax before distribution

           or delivery

   236D-13 Refund for overpayment

   236D-14 Repealed

   236D-15 Administration by department; action for collection

           of tax; appeal

   236D-16 Expenses of court proceeding

   236D-17 Who liable, amount

   236D-18 Disposition of revenues