CHAPTER 236D

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A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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236D-14 Repealed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