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  236D-14 Repealed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

 

Note

 

  Chapter does not apply to decedents dying or taxable transfers occurring after January 25, 2012.  L 2012, c 220, §3.