Chapter 198 - ESTATE TAXES

Section 198.01 - Definitions
Section 198.015 - Domicile of decedent
Section 198.02 - Tax upon estates of resident decedents
Section 198.021 - Tax upon generation-skipping transfers of residents
Section 198.03 - Tax upon estates of nonresident decedents
Section 198.031 - Tax upon generation-skipping transfers of nonresidents
Section 198.04 - Tax upon estates of alien decedents
Section 198.05 - Administration of law by Department of Revenue
Section 198.06 - Examination of books, papers, records, or memoranda by the department
Section 198.07 - Appointment of agents by department; bonds of agents; may administer oaths; credentials
Section 198.08 - Rules
Section 198.11 - Appointment of special appraisers
Section 198.13 - Tax return to be made in certain cases; certificate of nonliability
Section 198.14 - Failure to make return; extension of time for filing
Section 198.15 - When tax due; extension; interest; penalty
Section 198.155 - Payment of tax on generation-skipping transfers
Section 198.16 - Notice of determination of deficiency in federal tax to be filed with department
Section 198.17 - Deficiency; hearing by department
Section 198.18 - Failure to pay tax; penalties; delinquent or deficient taxes, interest
Section 198.19 - Receipts for taxes
Section 198.20 - Failure to pay tax when due, department's warrant, etc
Section 198.21 - Tax due payable from entire estate; third persons
Section 198.22 - Lien for unpaid taxes
Section 198.23 - Personal liability of personal representative
Section 198.24 - Sale of real estate by personal representative to pay tax
Section 198.25 - Actions to enforce payment of tax
Section 198.26 - No discharge of personal representative until tax is paid
Section 198.28 - Time for assessment of tax
Section 198.29 - Refunds of excess tax paid
Section 198.30 - Circuit judge to report names of decedents, etc
Section 198.31 - Duties and powers of corporate personal representatives of nonresident decedents
Section 198.32 - Prima facie liability for tax
Section 198.33 - Discharge of estate, notice of lien, limitation on lien, etc
Section 198.34 - Disposition of proceeds from taxes
Section 198.35 - Interpretation and construction
Section 198.36 - Failure to produce records; penalty
Section 198.37 - Failure to make return; penalty
Section 198.38 - False return; penalty
Section 198.39 - False statement in return; penalty
Section 198.40 - Failure to pay tax, evasion of tax, etc.; penalty
Section 198.41 - Effectiveness of this chapter, etc
Section 198.42 - Short title
Section 198.44 - Certain exemptions from inheritance and estate taxes