Estate Tax
Section 12-391 - Sec. 12-391. Transfer of Resident and Nonresident Estates. Definitions. Rate of Tax. Determination of Domicile. Limit on Tax Payable. Reduction of Tax for Investment in Private Investment Fund.Section 12-392 - Sec. 12-392. Payment of Tax. Penalties for Late Filing. Extension of Time. Interest on Overpayment. Method of Filing. Notice to Court of Probate.Section 12-393 - Sec. 12-393. Credit Against Tax on Future Interests.Section 12-394 - Sec. 12-394. Assessment; After-discovered Assets; Notice; Appeal.Section 12-395 - Sec. 12-395. Appeal of Determination of Domicile.Section 12-395a - Sec. 12-395a. Written Agreements of Compromise by the Commissioner.Section 12-396 - Sec. 12-396. Purpose of Chapter; Construction.Section 12-397 - Sec. 12-397. Reimbursement of Others Than Legal Representatives.Section 12-398 - Sec. 12-398. Amended Return. Additional Assessment. Disclosure of Return Information by Court of Probate. Tax Lien. Certificate of Release of Lien.Section 12-399 - Sec. 12-399. When Chapter Void. Changes in Federal Credit.