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2018 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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