Chapter 23
Estate and Transfer Taxes — Enforcement and Collection

Index of Sections

§ 44-23-1. Statements filed by executors, administrators and heirs-at-law. [Effective until January 1, 2025.]44-23-1. Statements filed by executors, administrators, and heirs-at-law. [Effective January 1, 2025.]

§ 44-23-2. Statements filed by trustees.

§ 44-23-3. Extension of time for filing of statement.

§ 44-23-4. Declarations under penalties of perjury.

§ 44-23-5. Appraisal of estate.

§ 44-23-6. Notice by probate clerk of grant of letters on estate.

§ 44-23-7. Fees of probate clerk.

§ 44-23-8. Estates where no will has been offered or letters granted.

§ 44-23-9. Assessment and notice of estate tax — Collection powers — Lien.

§ 44-23-9.1. Hearing by tax administrator on application.

§ 44-23-10. Deposit with tax administrator to cover taxes.

§ 44-23-11. Tentative assessment.

§ 44-23-12. Recording of lien against real estate — Discharge.

§ 44-23-13. Assessment and notice of transfer tax — Collection powers — Lien on property.

§ 44-23-14. Discharge of lien on real estate — Liability of heir or devisee.

§ 44-23-15. Taxes as debt to state.

§ 44-23-16. Time taxes due — Interest and additions to tax on delinquent payments.

§ 44-23-16.1. Interest on overpayments.

§ 44-23-17. Suspension of tax payment pending claim against estate.

§ 44-23-18. Extension of time for payment of additional estate tax.

§§ 44-23-19 — 44-23-22. Repealed.

§ 44-23-23. Sale of property to pay tax.

§ 44-23-24. Refusal to furnish information or obey subpoena.

§ 44-23-25. Settlement of taxes due.

§ 44-23-26. Adjustment of clerical or palpable errors.

§ 44-23-27. Conflict of laws as to domicile — Definition of terms.

§ 44-23-28. Election to invoke remedy as to conflict of laws.

§ 44-23-29. Agreement as to amount due when domicile is in question — Adjustment for credits against federal tax.

§ 44-23-30. Interstate arbitration as to domicile.

§ 44-23-31. Interest on tax pending arbitration of domicile.

§ 44-23-32. Reciprocal laws required.

§ 44-23-33. Appeals.

§ 44-23-34. Permit required for transfer of securities of resident decedent.

§ 44-23-35. Statement required as to delivery of decedent’s property to other than administrator.

§ 44-23-36. Payment of tax as prerequisite for allowance of final account.

§ 44-23-37. Applicability of enforcement provisions.

§ 44-23-38. Termination of lien.

§ 44-23-39. Proof of payment of domiciliary tax by administrator of nonresident.

§ 44-23-40. Information furnished to foreign tax officials.

§ 44-23-41. Accounting on petition by foreign tax official.

§ 44-23-42. Noncompliance by administrator of nonresident — “State” defined.

§ 44-23-43. Reciprocal laws required — Liberal construction — Remission of intangible property.

§ 44-23-44. Exercise of statutory power.

§ 44-23-45. Liberal construction — Incidental powers.

§ 44-23-46. Severability.