10-41-1      General supervision by Department of Revenue and Regulation.
10-41-2      Investigatory powers of Department of Revenue and Regulation.
10-41-3      Secretary or deputy secretary in special charge of inheritance tax.
10-41-4      Investigations and appearances before circuit court by department--Notice to department of hearings on inheritance taxes.
10-41-5      Assistance to department by attorney general.
10-41-6      Assistance to department by state's attorneys.
10-41-7      Repealed.
10-41-8      Inheritance tax forms and blanks--Distribution to county treasurers.
10-41-9      Promulgation of rules.
10-41-10      Destruction of old reports and records.
10-41-11      Auditing of administrative expenses--Vouchers and warrants.
10-41-12      Reports and recommendations to Governor and Legislature.
10-41-13      Circuit court jurisdiction to determine inheritance tax questions--Exclusive jurisdiction retained by first court.
10-41-14      Jurisdiction of inheritance tax questions on nonresident estates--Estates transferred in contemplation of death.
10-41-15      Grant of administration for adjustment of inheritance tax--Determination without administration.
10-41-16      Circuit court to make appraisement--Appointment of appraisement days.
10-41-17      Report required of personal representative--Time of filing--Contents--Confidentiality.
10-41-18      Copy of report mailed to department--Department receipt filed with clerk.
10-41-19      Complete report required for department receipt--Receipt required for decision.
10-41-20      Extension of time for filing of inventory--Notice to department.
10-41-21      Destruction of reports and inventories by county treasurer.
10-41-22      Application by county treasurer for determination of inheritance tax in absence of probate--Information supplied by treasurer.
10-41-23      Application by county treasurer for determination of tax on transfer in contemplation of death--Recording of application and application for probate.
10-41-24      Legal assistance to county treasurer in inheritance tax matters.
10-41-25      Demand by department for hearing on appraisement of estate.
10-41-26      Determination of no inheritance tax due in absence of demand for hearing.
10-41-27      Time of hearing on inheritance tax--Citation to parties--Service of citation.
10-41-28      Hearing on value of taxable transfers--Adjournment to ascertain indebtedness--Probate procedure applicable.
10-41-29      Personal representative to attend hearings and submit to examination.
10-41-30      Appearance and evidence for state--Evidence received--Stenographic record and transcript.
10-41-31      Costs of state witnesses and stenographic record.
10-41-32      Stipulation as to value of estate being probated--Approval by court.
10-41-33      Findings and decree by court determining tax on transfers.
10-41-33.1      Value of probate estate and tax liability to be sealed--Available to certain persons.
10-41-34      Circuit court determination final unless appealed--New appraisement on discovery of other assets.
10-41-35      Repealed.
10-41-36      Appeal to Supreme Court by estate or person interested.
10-41-37      Appeal to Supreme Court by state.

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10-41-38      Notice and bond required on appeal.
10-41-39      Right to judicial determination of tax without probate--Waiver to transfer investment security--Investment security jointly owned by spouses.
10-41-40      Application for judicial determination of tax--Information supplied--Notice to secretary of revenue and regulation.
10-41-41      Investigation and certificate of determination of tax by secretary.
10-41-42      Hearing on taxability of property--Notice to secretary--Hearing without notice.
10-41-42.1      Hearing on tax on waiver of notice.
10-41-43      Hearing on certificate of no tax due.
10-41-44      Reassessment in circuit court on fraudulent or erroneous appraisement--Referee.
10-41-45      Original assessment superseded by reassessment--Enforcement of order.
10-41-46      Reassessment without prejudice to party acting in good faith.
10-41-47 to 10-41-49. Repealed.
10-41-50      Application by foreign personal representative for determination of tax on property within state.
10-41-51      Affidavit by foreign personal representative as to property within state--Information as to mortgages and debts.
10-41-52      Additional information required of foreign personal representative by department.
10-41-53      Verification of application and statements by foreign personal representative--Statements not binding on department.
10-41-54      Determination and notice of tax due from nonresident estate.
10-41-55      Receipt issued to personal representative--Certificate of no tax due.
10-41-56      Agreement by department on tax due from nonresident estate--Presentation and payment to state treasurer--Tax retained by state.
10-41-57      Agreement with trustees of nonresident estate as to taxation of remainders and expectant estates--Agreement not conclusive against beneficiary.
10-41-58      Tax payment or agreement required before transfer of property in nonresident estate--Bond for payment of tax.
10-41-59      Execution and filing of composition agreements.
10-41-60      Tax payment provision required before transfer of property to nonresident trustee.
10-41-61      Tax accrued on death--Time due and payable.
10-41-62      Time of accrual of tax on contingent or conditional transfer.
10-41-63      Interest on tax--Category B rate.
10-41-63.1      Application of interest rates to taxes of existing estates.
10-41-64      Waiver or compromise of interest in case of litigation.
10-41-64.1      Waiver or compromise of interest in case of difficulty in identifying heirs.
10-41-65      Deduction of tax from property transferred--Payment--Delivery of property not required until tax collected.
10-41-66      Payment to department--Receipt.
10-41-67      Apportionment of revenue between state and counties.
10-41-68      Tax lien on property transferred.
10-41-69      Recording of application for probate or application for tax determination--Notice to purchasers and encumbrancers of real property--Discharge of record.
10-41-70      Tax liability of transferees, personal representatives and trustees.
10-41-71      Enforcement of tax as claim against decedent's estate--Sale of property in satisfaction.
10-41-72      Civil action for collection of tax.
10-41-73      Repealed.
10-41-74      Repealed.
10-41-75      Repealed.

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10-41-76      Appeal to circuit court from determination on taxability of corporate stock--Hearing and decree.
10-41-77      Appeal to Supreme Court on corporate stock liability for tax.
10-41-78      Tax payment required before order of complete settlement.
10-41-79      Tax receipt required for order of complete settlement.
10-41-80      Costs of proceedings paid from estate and charged to property transferred--Payment by transferee or state--Lien to cover costs.
10-41-81      Tax and lien satisfied after twelve years.
10-41-82      Waiver or compromise of interest after ten years.
10-41-83      Refund of erroneous payments.
10-41-84      Time allowed to apply for refund.
10-41-85      Annual appropriation for refunds.
10-41-86 to 10-41-89. Repealed.

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