Sec. 43.31.230. Sale of real estate by executor to pay tax.
Every executor has the same right and power to take possession of or sell, convey and dispose of real estate as assets of the estate for the payment of the tax imposed by this chapter as the executor may have for the payment of the debts of the decedent.
Sec. 43.31.031. Tax upon estates of alien decedents.
(a) A tax is imposed upon the transfer of real property situated and tangible personal property having an actual situs in this state and upon intangible personal property physically present in this state of a person who at the time of death was not a resident of the United States, the amount of which is […]
Sec. 43.31.041. Administration by Department of Revenue.
The department, except as otherwise provided, has jurisdiction and is charged with the administration and enforcement of the provisions of this chapter.
Sec. 43.31.051. Examination of books, papers, records, etc.
(a) The department, for the purpose of ascertaining the correctness of a return, or for the purpose of making a return where none has been made, may examine books, papers, records, or memoranda, bearing upon the matter required to be included in the return; may require the attendance of persons rendering the return or of […]
Sec. 43.31.061. Appointment, bonds and credentials of agents.
(a) The department may appoint and remove examiners and appraisers it considers necessary, these persons to have those duties and powers the department prescribes. The compensation of these examiners and appraisers shall be as the department prescribes, and they shall be reimbursed for travel expenses as provided for state employees. (b) The department may require […]
Sec. 43.31.071. Regulations.
The department may adopt regulations not inconsistent with this chapter as it considers necessary to enforce its provisions, and may adopt regulations as are or may be promulgated with respect to the estate tax provisions of the revenue Act of the United States insofar as they are applicable. The department may prescribe forms it considers […]
Sec. 43.31.091. Actions by or against department.
The department may sue and be sued but may not be required to give supersedeas or other bond in any cause or court of this state.
Sec. 43.31.111. Notice of death or tax return.
The executor, within two months after the decedent’s death, or within a like period after qualifying as executor, shall submit a report of the death to the department on the form prepared and published by the department known as the preliminary notice and report. If a federal estate tax return is required by the applicable […]
Sec. 43.31.121. Tax return in certain cases.
The executor of an estate required by the laws of the United States to file a federal estate tax return shall file with the department within 15 months from the date of death a return consisting of an executed copy of the federal estate tax return, and shall file with this return all supplemental data, […]
Sec. 43.31.131. Failure to make return and extension.
If the federal taxing authorities grant an extension of time for filing a return the department shall allow a like extension of time for filing upon the filing by the executor of a copy of the federal extension with the department. An extension of time for filing a return does not operate to extend the […]