Article 2 - INHERITANCE TAXES

  1. § 92-2-1 and 92-2-2 - Revoked
  2. § 92-2-3 - Revoked
  3. § 92-2-4 and 92-2-5 - Revoked
  4. § 92-2-6 - Revoked
  5. § 92-2-7 - Revoked
  6. § 92-2-8 - Revoked
  7. § 92-2-9 - Revoked
  8. § 92-2-10 - Revoked
  9. § 92-2-11 - Revoked
  10. § 92-2-12 and 92-2-13 - Revoked
  11. § 92-2-14 - Revoked
  12. § 92-2-15 and 92-2-16 - Revoked
  13. § 92-2-17 - Revoked
  14. § 92-2-18 through 92-2-37 - Revoked
  15. § 92-2-38 - Revoked
  16. § 92-2-39 through 92-2-41 - Revoked
  17. § 92-2-42 - Revoked
  18. § 92-2-43 - Revoked
  19. § 92-2-44 - Revoked
  20. § 92-2-45 - Revoked
  21. § 92-2-46 - Revoked
  22. § 92-2-47 - Revoked
  23. § 92-2-48 - Revoked
  24. § 92-2-49 - Revoked
  25. § 92-2-50 - Revoked
  26. § 92-2-51 - Revoked
  27. § 92-2-52 - Revoked
  28. § 92-2-53 - Revoked
  29. § 92-2-54 - Transfer of assets prior to payment of tax
  30. § 92-2-55 - Revoked
  31. § 92-2-56 - Family settlement agreements
  32. § 92-2-57 - Distributees; prior transfers between class A distributees
  33. § 92-2-58 - Debts forgiven by will
  34. § 92-2-59 - Surviving spouses
  35. § 92-2-60 - Charitable distributees
  36. § 92-2-61 - Qualified terminable interest property election
  37. § 92-2-62 - Tax to residue
  38. § 92-2-63 - Additional tax; credit for state death taxes
  39. § 92-2-64 - Minimum tax; credit for state death taxes
  40. § 92-2-65 - Proration of credit for state death taxes; tax chargeable against distributee's interests
  41. § 92-2-66 - Valuation of property included in the gross estate
  42. § 92-2-67 - Special valuation of certain farm and closely held business properties
  43. § 92-2-68 - Exclusion of certain farm and closely held business properties from gross estate
  44. § 92-2-69 - Transfers in contemplation of death
  45. § 92-2-70 - Transfers with retained life estate
  46. § 92-2-71 - Transfers taking effect at death
  47. § 92-2-72 - Revocable transfers
  48. § 92-2-73 - Annuities or other payments receivable by reason of surviving decedent
  49. § 92-2-74 - Joint tenancy
  50. § 92-2-75 - Powers of appointment
  51. § 92-2-76 - Life insurance proceeds
  52. § 92-2-77 - Transfers for insufficient consideration
  53. § 92-2-78 - Proration of deductions
  54. § 92-2-79 - Deduction of expenses and debts
  55. § 92-2-80 - Expense deductions not allowable as deductions for income tax purposes
  56. § 92-2-81 - Deductions for federal estate tax
  57. § 92-2-82 - Filing of return; payment of tax; liens; interest; computations by director
  58. § 92-2-83 - Reporting adjustments of internal revenue service
  59. § 92-2-84 - Overpayment of fees

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