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Section 40-15-1
Meaning of "executor," "administrator" or "legal representative".
Section 40-15-2
Amount of tax.
Section 40-15-3
Duplicate of federal return filed by executor; computation by Department of Revenue.
Section 40-15-4
Time of payment and filing return; extension of time.
Section 40-15-5
Amended return showing change in federal tax.
Section 40-15-7
Nonresident decedents.
Section 40-15-8
Location of property for purposes of death taxation.
Section 40-15-9
Reciprocity; effect of unconstitutionality of section.
Section 40-15-12
Disposition of proceeds.
Section 40-15-13
Lien of state; affidavit by personal representative of estate.
Section 40-15-14
Extension of payment until determination of federal tax.
Section 40-15-15
Assessment of tax due.
Section 40-15-17
Property outside of state.
Section 40-15-18
State and federal estate taxes to be paid out of estate property.
Section 40-15-19
Administration of chapter.
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