Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation
Back Up One Level in Table of Contents
72-16-301. Taxable transfers generally -- contemplation of death.
72-16-302. Transfer under power of appointment.
72-16-303. Joint estates -- transfer by right of survivorship taxable.
72-16-304. Insurance proceeds part of estate -- exemption.
72-16-305. Bequests to executors or trustees -- when taxable.
72-16-306. Recording date prima facie date of transfer -- transfers recorded after death.
72-16-307. Tax -- when imposed.
72-16-308. Tax to be on clear market value -- deductions allowed in determining value -- valuation of certain farm and business property.
72-16-309. and 72-16-310 reserved.
72-16-311. Exemption -- how taken.
72-16-312. Exemption -- transfers for charitable or public purposes.
72-16-313. Exemptions of spouse and other relatives.
72-16-314. Probate code allowances and exemptions not in addition to tax exemptions.
72-16-315. Discretionary waiver of inheritance tax of surviving spouse.
72-16-316. Exemption of tangible personal property subject to tax in state of location -- reciprocity.
72-16-317. Credit allowance on inheritance taxes paid to other states.
72-16-318. Child's credit for tax paid by decedent's spouse.
72-16-319. Exemption -- transfer of the estate of member of armed forces dying from combat wounds.
72-16-320. reserved.
72-16-321. Primary rates -- amount remaining after exemptions not in excess of twenty-five thousand dollars.
72-16-322. Other rates -- amount remaining after exemptions in excess of twenty-five thousand dollars.
72-16-323. through 72-16-330 reserved.
72-16-331. Definitions for alternate valuation purposes.
72-16-332. Property acquired from decedent defined.
72-16-333. Alternate valuation of certain farm or business real property -- limitation.
72-16-334. Election of alternate valuation.
72-16-335. Valuation of farms.
72-16-336. Valuation of closely held business interests.
72-16-337. Application to certain business interests -- department rules.
72-16-338. Disposition or failure to use for qualified use -- additional tax.
72-16-339. When cessation of qualified use occurs.
72-16-340. Notice to heir of additional tax -- bond in lieu of personal liability.
72-16-341. Involuntary conversion of qualified real property.
72-16-342. Time limitations on assessment of additional tax.
72-16-343. Special rules for surviving spouses.
72-16-344. Decedents who are retired or disabled.
72-16-345. Active management by eligible qualified heir treated as material participation.
72-16-346. No tax if use begins within two years.
72-16-347. Special rule for disposition of timber.
72-16-348. Exchanges of qualified real property.
72-16-349. Treatment of replacement property acquired in transactions under section 1031 or 1033 of the Internal Revenue Code.