36 §4068. Tax due date; filing of return and payment of tax
§4068. Tax due date; filing of return and payment of tax 1. Date due. Except as otherwise provided by this chapter, a return required by this section is due 9 months after the date of the decedent’s death and any tax due under this chapter is due at the same time. Interest accrues on any […]
36 §4041. State defined
§4041. State defined For the purposes of this chapter the word “state” shall be construed to include any territory of the United States, the District of Columbia and any foreign country.
36 §4069. Extension of due date for payment of tax
§4069. Extension of due date for payment of tax The State Tax Assessor may extend the time for payment of the tax or any part of the tax for a reasonable period of time not to exceed one year from the date fixed for payment and may grant successive extensions. The aggregate of extensions with […]
36 §4042. Proof of payment filed in Probate Court
§4042. Proof of payment filed in Probate Court At any time before the expiration of 15 months after the qualification in any Probate Court in this State of a personal representative of the will of or personal representative of the estate of a nonresident decedent, the personal representative shall file with the court proof that […]
36 §4069-A. Extension of time for payment of estate tax when estate consists largely of interest in closely held business
§4069-A. Extension of time for payment of estate tax when estate consists largely of interest in closely held business 1. Deferred payment arrangement. If the Internal Revenue Service has approved a federal estate tax deferral and installment payment arrangement under Section 6166 of the Code, the personal representative may elect a similar deferred payment arrangement […]
36 §4043. Form of proof; failure to file
§4043. Form of proof; failure to file The proof required by section 4042 may be in the form of a certificate issued by the official charged with the administration of the death tax laws of the state of domicile. If proof is not filed as therein provided, the register of probate shall forthwith notify by […]
36 §4070. Extension of time for filing return
§4070. Extension of time for filing return 1. General. The State Tax Assessor may grant a reasonable extension of time for filing a return required by this chapter, on terms and conditions the assessor may require, as long as payment reasonably estimating the tax due has been made on or before the original payment due […]
36 §4044. Violations
§4044. Violations Unless either section 4042 or 4043 shall have been complied with, no personal representative may be entitled to a final accounting or discharge in any Probate Court in this State. [PL 1983, c. 480, Pt. A, §65 (AMD).] SECTION HISTORY PL 1983, c. 480, §A65 (AMD).
36 §4045. Reciprocity
§4045. Reciprocity This chapter shall apply to the estate of any nonresident decedent if the laws of the state of his domicile contain a provision, of any nature or however expressed, whereby this State is given reasonable assurance of the collection of its death taxes, interest and penalties from the estates of decedents dying domiciled […]
36 §4046. Remission orders allowed
§4046. Remission orders allowed Nothing in this chapter shall be construed to prevent a probate court from ordering the remission of any intangible personal property belonging to the estate of a nonresident decedent which is being administered in this State, and such probate court is authorized to order such remission whenever good cause is shown […]