Chapter 236D - ESTATE AND TRANSFER TAX
- Section 236D-1 - Short title
- Section 236D-2 - Definitions
- Section 236D-2.3 - Effect of civil union
- Section 236D-2.5 - Taxation under chapter 236D; applicable exclusion amount
- Section 236D-3 - Residents; tax imposed; credit for tax paid other state
- Section 236D-3.5 - Generation-skipping transfers; tax imposed; credit for tax paid other state
- Section 236D-4 - Nonresidents; tax imposed; exemption
- Section 236D-4.5 - Nonresidents not citizens; tax imposed; exemption
- Section 236D-5 - Tax reports; date to be filed; extensions
- Section 236D-6 - Date payment due; date deemed received
- Section 236D-7 - Interest on amount due; extension of time to file federal return
- Section 236D-8 - Department to issue release; final settlement of account
- Section 236D-9 - Amended returns; final determination
- Section 236D-10 - Administration; rules
- Section 236D-11 - Sale of property to pay tax; creation of lien
- Section 236D-12 - Liability for failure to pay tax before distribution or delivery
- Section 236D-13 - Refund for overpayment
- Section 236D-14 - [Repealed]
- Section 236D-15 - Administration by department; action for collection of tax; appeal
- Section 236D-16 - Expenses of court proceeding
- Section 236D-17 - Who liable, amount
- Section 236D-18 - Disposition of revenues