Federal and State Estate Taxes
Section 12-400 - Sec. 12-400. “persons Interested in the Estate”, Defined.Section 12-401 - Sec. 12-401. Proration of Estate Taxes. Procedure.Section 12-402 - Sec. 12-402. Tax to Be Paid by Executor or Administrator.Section 12-403 - Sec. 12-403. Distribution by Fiduciary.Section 12-404 - Sec. 12-404. Order Directing Payment of Prorated Amounts.Section 12-405 - Sec. 12-405. Appeal.