Division - DEFINITIONS
- Section 205.221 - Definitions
- Section 205.222 - Report
- Section 205.223 - Applicability of sections
- Section 205.231 - Short title
- Section 205.232 - Tax on transfer of estate of residents and nonresidents
- Section 205.233 - Tax on generation-skipping transfer for residents and nonresidents
- Section 205.234 - Notification as personal representative; waiver of notice
- Section 205.235 - Filing return; waiver; extension of time for filing
- Section 205.236 - Transfer taxes; payment; extension; interest and penalties
- Section 205.237 - Liability
- Section 205.238 - Amended return; filing; claim for refund; final determination of federal transfer tax; refund prohibited under certain conditions
- Section 205.239 - Assessment of additional tax interest or penalty
- Section 205.240 - Calculation of penalties and interest; accrual of interest on refunds
- Section 205.241 - Issuance of receipts; determination of tax and discharge from personal liability; operation of discharge
- Section 205.242 - Apportionment of tax
- Section 205.243 - Tax as lien against gross estate; attachment to consideration received for property; waiver
- Section 205.244 - Personal representative; distribution without payment of tax or release from lien; personal liability
- Section 205.245 - Personal representative; rights and powers
- Section 205.246 - Probate court; jurisdiction; appeal of department decision; action to recover taxes, penalties, and interest; other actions
- Section 205.247 - Final account
- Section 205.248 - Probate court; notice of certain information to department
- Section 205.249 - Corporation as personal representative; powers and duties
- Section 205.250 - Certificate of nonliability
- Section 205.251 - Discharge of liability
- Section 205.252 - Disposition of taxes and fees
- Section 205.253 - Tax on personal property
- Section 205.254 - Administration of tax; rules; forms
- Section 205.255 - Application of rules of interpretation and construction; "value or gross value of property" explained
- Section 205.256 - Additional definitions