§ 48-12-1. Elimination of Estate Taxes and Returns; Prior Taxable Years Not Applicable

On and after July 1, 2014, there shall be no estate taxes levied by the state and no estate tax returns shall be required by the state. Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the enactment of this Code section and shall continue to be […]