PAYMENTS AND DETERMINATIONS
- Section 375A.150 - Return: Personal representative required to file; time for filing; regulations
- Section 375A.155 - Return: Extension of time for filing
- Section 375A.160 - Filing of amended return; additional tax
- Section 375A.165 - Determination of federal estate tax due: Personal representative to give notice of determination; additional tax
- Section 375A.170 - Penalty for failure to file timely return
- Section 375A.175 - Determination of tax upon failure to file return or upon filing of false or fraudulent return
- Section 375A.180 - Determination of deficiency: Generally
- Section 375A.185 - Determination of deficiency: Correction of erroneous determination
- Section 375A.190 - Determination of deficiency: Notice of determination
- Section 375A.195 - Determination of deficiency: Appeal; action for modification of tax
- Section 375A.200 - Liability for tax; time for payment
- Section 375A.205 - Interest on delinquent payments
- Section 375A.210 - Payment to be applied to interest, penalty and tax
- Section 375A.215 - Bond for payment of tax
- Section 375A.220 - Refund of overpayment
- Section 375A.225 - Interest on overpayment