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Title 48
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Chapter 12
Title 48. REVENUE AND TAXATION
Chapter 12. ESTATE TAX
1 sections · 48-12-1 to 48-12-1
Title
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Title 1. GENERAL PROVISIONS
Title 2. AGRICULTURE
Title 3. ALCOHOLIC BEVERAGES
Title 4. ANIMALS
Title 5. APPEAL AND ERROR
Title 6. AVIATION
Title 7. BANKING AND FINANCE
Title 8. BUILDINGS AND HOUSING
Title 9. CIVIL PRACTICE
Title 10. COMMERCE AND TRADE
Title 11. COMMERCIAL CODE
Title 12. CONSERVATION AND NATURAL RESOURCES
Title 13. CONTRACTS
Title 14. CORPORATIONS, PARTNERSHIPS, AND ASSOCIATIONS
Title 15. COURTS
Title 16. CRIMES AND OFFENSES
Title 17. CRIMINAL PROCEDURE
Title 18. DEBTOR AND CREDITOR
Title 19. DOMESTIC RELATIONS
Title 20. EDUCATION
Title 21. ELECTIONS
Title 22. EMINENT DOMAIN
Title 23. EQUITY
Title 25. FIRE PROTECTION AND SAFETY
Title 26. FOOD, DRUGS, AND COSMETICS
Title 24. EVIDENCE
Title 27. GAME AND FISH
Title 28. GENERAL ASSEMBLY
Title 29. GUARDIAN AND WARD
Title 30. HANDICAPPED PERSONS
Title 31. HEALTH
Title 32. HIGHWAYS, BRIDGES, AND FERRIES
Title 33. INSURANCE
Title 34. LABOR AND INDUSTRIAL RELATIONS
Title 35. LAW ENFORCEMENT OFFICERS AND AGENCIES
Title 36. LOCAL GOVERNMENT
Title 37. MENTAL HEALTH
Title 38. MILITARY, EMERGENCY MANAGEMENT, AND VETERANS AFFAIRS
Title 39. MINORS
Title 40. MOTOR VEHICLES AND TRAFFIC
Title 41. NUISANCES
Title 42. PENAL INSTITUTIONS
Title 43. PROFESSIONS AND BUSINESSES
Title 44. PROPERTY
Title 45. PUBLIC OFFICERS AND EMPLOYEES
Title 46. PUBLIC UTILITIES AND PUBLIC TRANSPORTATION
Title 47. RETIREMENT AND PENSIONS
Title 48. REVENUE AND TAXATION
Title 49. SOCIAL SERVICES
Title 50. STATE GOVERNMENT
Title 51. TORTS
Title 52. WATERS OF THE STATE, PORTS, AND WATERCRAFT
Title 53. WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES
Chapter
Whole title
Chapter 1. GENERAL PROVISIONS
Chapter 2. STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT
Chapter 3. TAX EXECUTIONS
Chapter 4. TAX SALES
Chapter 5. AD VALOREM TAXATION OF PROPERTY
Chapter 5A. SPECIAL ASSESSMENT OF FOREST LAND CONSERVATION USE PROPERTY
Chapter 5B. MORATORIUM PERIOD FOR VALUATION INCREASES IN PROPERTY
Chapter 5C. TITLE AD VALOREM TAX ON MOTOR VEHICLES (TAVT)
Chapter 6. TAXATION OF INTANGIBLES
Chapter 7. INCOME TAXES
Chapter 7A. LOW-INCOME TAX CREDIT
Chapter 8. SALES AND USE TAXES
Chapter 9. MOTOR FUEL AND ROAD TAXES
Chapter 10. MOTOR VEHICLE LICENSE FEES AND PLATES
Chapter 11. TAXES ON TOBACCO AND VAPING PRODUCTS
Chapter 12. ESTATE TAX
Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES
Chapter 14. GRANTS AND SPECIAL REVENUE DISBURSEMENTS
Chapter 15. EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES
Chapter 16. TAX AMNESTY PROGRAM
Chapter 16A. PROPERTY TAX AMNESTY PROGRAM
Chapter 17. REDESIGNATED
Chapter 18. CERTIFIED CAPITAL COMPANIES
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48-12-1
Elimination of estate taxes and returns; prior taxable years not applicable.
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