There Is a Newer Version of the Idaho Code and Statutes
2012 Idaho Statutes
Title 14 - ESTATES OF DECEDENTS
Chapter 4 - ESTATE AND TRANSFER TAX
- Section 14-401 - SHORT TITLE.
- Section 14-402 - DEFINITIONS.
- Section 14-403 - RESIDENTS -- TAX IMPOSED -- CREDIT FOR TAX PAID OTHER STATE.
- Section 14-404 - NONRESIDENTS -- TAX IMPOSED -- EXEMPTION.
- Section 14-404A - SPECIAL USE VALUATION -- RECAPTURE.
- Section 14-405 - TAX RETURNS -- DATE TO BE FILED -- EXTENSIONS.
- Section 14-406 - DATE PAYMENT DUE -- DATE DEEMED RECEIVED -- INTEREST.
- Section 14-407 - AMENDED RETURNS -- FINAL DETERMINATION.
- Section 14-408 - REFUND FOR OVERPAYMENTS -- LIMITATION.
- Section 14-409 - TAX AS LIEN -- INSTRUMENTS ISSUED UPON PAYMENT -- CERTIFICATE OF TRANSFER -- LIENS ON SPECIAL USE PROPERTY.
- Section 14-410 - PERSONAL REPRESENTATIVE -- PAYMENT OF TAX -- SALE OF PROPERTY -- LIABILITY.
- Section 14-411 - PERSONAL REPRESENTATIVE -- FINAL ACCOUNT -- APPROVAL BY COMMISSION.
- Section 14-412 - ADMINISTRATION AND ENFORCEMENT BY COMMISSION.
- Section 14-413 - DISTRIBUTION OF RECEIPTS.
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