ADMINISTRATION AND COLLECTION OF INHERITANCE TAX
General supervision by Department of Revenue.
Investigatory powers of Department of Revenue.
Secretary or deputy secretary in special charge of inheritance tax.
Investigations and appearances before circuit court by department--Notice to
department of hearings on inheritance taxes.
Assistance to department by attorney general.
Assistance to department by state's attorneys.
Inheritance tax forms and blanks--Distribution to county treasurers.
Promulgation of rules.
Destruction of old reports and records.
Auditing of administrative expenses--Vouchers and warrants.
Reports and recommendations to Governor and Legislature.
Circuit court jurisdiction to determine inheritance tax questions--Exclusive
jurisdiction retained by first court.
Jurisdiction of inheritance tax questions on nonresident estates--Estates transferred
in contemplation of death.
Grant of administration for adjustment of inheritance tax--Determination without
Circuit court to make appraisement--Appointment of appraisement days.
Report required of personal representative--Time of filing--Contents--Confidentiality.
Copy of report mailed to department--Department receipt filed with clerk.
Complete report required for department receipt--Receipt required for decision.
Extension of time for filing of inventory--Notice to department.
Destruction of reports and inventories by county treasurer.
Application by county treasurer for determination of inheritance tax in absence of
probate--Information supplied by treasurer.
Application by county treasurer for determination of tax on transfer in contemplation
of death--Recording of application and application for probate.
Legal assistance to county treasurer in inheritance tax matters.
Demand by department for hearing on appraisement of estate.
Determination of no inheritance tax due in absence of demand for hearing.
Time of hearing on inheritance tax--Citation to parties--Service of citation.
Hearing on value of taxable transfers--Adjournment to ascertain indebtedness--Probate procedure applicable.
Personal representative to attend hearings and submit to examination.
Appearance and evidence for state--Evidence received--Stenographic record and
Costs of state witnesses and stenographic record.
Stipulation as to value of estate being probated--Approval by court.
Findings and decree by court determining tax on transfers.
Value of probate estate and tax liability to be sealed--Available to certain persons.
Circuit court determination final unless appealed--New appraisement on discovery
of other assets.
Appeal to Supreme Court by estate or person interested.
Appeal to Supreme Court by state.
Notice and bond required on appeal.
Right to judicial determination of tax without probate--Waiver to transfer investment
security--Investment security jointly owned by spouses.
Application for judicial determination of tax--Information supplied--Notice to
Investigation and certificate of determination of tax by secretary.
Hearing on taxability of property--Notice to secretary--Hearing without notice.
Hearing on tax on waiver of notice.
Hearing on certificate of no tax due.
Reassessment in circuit court on fraudulent or erroneous appraisement--Referee.
Original assessment superseded by reassessment--Enforcement of order.
Reassessment without prejudice to party acting in good faith.
to 10-41-49. Repealed.
Application by foreign personal representative for determination of tax on property
Affidavit by foreign personal representative as to property within state--Information
as to mortgages and debts.
Additional information required of foreign personal representative by department.
Verification of application and statements by foreign personal representative--Statements not binding on department.
Determination and notice of tax due from nonresident estate.
Receipt issued to personal representative--Certificate of no tax due.
Agreement by department on tax due from nonresident estate--Presentation and
payment to state treasurer--Tax retained by state.
Agreement with trustees of nonresident estate as to taxation of remainders and
expectant estates--Agreement not conclusive against beneficiary.
Tax payment or agreement required before transfer of property in nonresident estate--Bond for payment of tax.
Execution and filing of composition agreements.
Tax payment provision required before transfer of property to nonresident trustee.
Tax accrued on death--Time due and payable.
Time of accrual of tax on contingent or conditional transfer.
Interest on tax--Category B rate.
Application of interest rates to taxes of existing estates.
Waiver or compromise of interest in case of litigation.
Waiver or compromise of interest in case of difficulty in identifying heirs.
Deduction of tax from property transferred--Payment--Delivery of property not
required until tax collected.
Payment to department--Receipt.
Apportionment of revenue between state and counties.
Tax lien on property transferred.
Recording of application for probate or application for tax determination--Notice to
purchasers and encumbrancers of real property--Discharge of record.
Tax liability of transferees, personal representatives and trustees.
Enforcement of tax as claim against decedent's estate--Sale of property in
Civil action for collection of tax.
Appeal to circuit court from determination on taxability of corporate stock--Hearing
Appeal to Supreme Court on corporate stock liability for tax.
Tax payment required before order of complete settlement.
Tax receipt required for order of complete settlement.
Costs of proceedings paid from estate and charged to property transferred--Payment
by transferee or state--Lien to cover costs.
Tax and lien satisfied after twelve years.
Waiver or compromise of interest after ten years.
Refund of erroneous payments.
Time allowed to apply for refund.
Annual appropriation for refunds.
to 10-41-89. Repealed.