Chapter 65 - Taxation of Legacies and Successions

Section 1 - Subjects of Taxation; Rates; Exceptions
Section 3 - Gifts, etc., in Contemplation of Death
Section 6 - Persons Liable for Taxes
Section 7 - Time and Manner of Payment
Section 9 - Lien for Tax; Exempt Property; Discharge, Etc.
Section 12 - Payment of Tax Out of Capital, Not Income
Section 13 - Basis of Assessment
Section 14 - Advance Payment of Tax
Section 15 - Security for Payment of Tax
Section 15a - Settlement, Compromise and Advance Payment of Tax; Powers of Fiduciaries; Funds From Which Payable
Section 16 - Taxation of Property Given to Executors or Trustees in Lieu of Compensation
Section 17 - Duties of Executor or Administrator Holding Taxable Property; Collection of Tax
Section 18 - Legacies Payable Out of Realty; Payment of Tax
Section 19 - Taxation of Money Designated for Payment of Tax
Section 20 - Refunds
Section 21 - Selling Real Estate for Payment of Tax
Section 22 - Duties of Administrator; Inventory; Time for Filing, Fee and Extension of Time
Section 23 - Allowance of Final Account; Payment of Tax as Condition Precedent
Section 24 - Allowance of Final Account in Estates With Future Interests
Section 24a - ''death Tax,'' Defined
Section 24b - Estates of Non-Residents; Filing Proof of Payment of Foreign Death Taxes
Section 24c - Non-Resident's Estates; Payment of Foreign Taxes; Procedure on Failure to File Proof of Payment
Section 24d - Non-Resident's Estates; Final Accounting; Conditions
Section 24e - Applicability of Sections Relating to Non-Residents
Section 24f - Liberal Construction of Sections Relating to Non-Residents
Section 25 - Determination of Value by Commissioner
Section 26 - Alteration of Valuation; Appeal
Section 27 - Assessment; Certification of Additional Amount Due; Payment; Refunds; Deductions; Abatement; Interest
Section 27a - Abatement of Tax; Hearing; Decision; Notice; Scope of Remedy
Section 29 - Penalty for Refusing to Furnish Information to Commissioner
Section 30 - Jurisdiction and Procedure of Probate Court.
Section 31 - Enforcement of Tax Lien on Realty
Section 32 - Unpaid Taxes; Procedure for Recovery
Section 33a - Ten Year Assessment and Collection; Five Year Notice of Death or Accrual
Section 35a - Fees for Issuing Documents, Certificates, etc.; Disposition
Section 36 - Application of Chapter