10-40A ESTATE TAX
Definition of terms.
Estate tax imposed--Estates taxable.
Estate tax equal to federal death tax credit--Reduction for taxes imposed by other
Administration of estate tax.
Amounts of death taxes shown in inheritance tax reports.
Judicial determination of estate tax.
Modification of court order to increase estate tax.
Modification of court order to reduce estate tax.
Apportionment of estate tax among distributees of estate.
Construction of certain instruments to refer to certain federal estate tax and
generation-skipping transfer tax laws.
Proceedings to determine decedent's intent--Time limit.
Proceedings to determine decedent's intent--Time limit--Powers of court--Burden of
Agreement determining decedent's intent--Court proceedings.
Applicability of §§ 10-40A-11 to 10-40A-12.2.