Estate and Gift Taxes: Related Laws

U.S.

• U.S. Code > Title 26 > Subtitle B - Estate and Gift Taxes
• CFR > Title 26 > Chapter I > Subchapter B - Estate and Gift Taxes

Alabama

• Alabama Code > Title 19 > Chapter 5 - Preclusion or Minimization of Generation-Skipping Tax
• Alabama Code > Title 40 > Chapter 15 - Estate and Inheritance Tax
• Alabama Code > Title 40 > Chapter 15A - Generation-Skipping Transfer Tax
• Alabama Code > Title 40 > Chapter 15B - Alabama Uniform Estate Tax Apportionment Act

Alaska

• Alaska Statutes > Title 43 > Chapter 31 - Estate Tax Law of Alaska

Arizona

• Arizona Laws > Title 43 > Chapter 13 - Estates and Trusts

California

• California Codes > Probate Code > Division 10 - Proration of Taxes
• California Codes > Revenue and Taxation Code > Division 2 > Part 8 - PROHIBITION OF GIFT AND DEATH TAXES

Connecticut

• Connecticut General Statutes > Chapter 216 - Succession and Transfer Taxes
• Connecticut General Statutes > Chapter 217 - Estate Tax
• Connecticut General Statutes > Chapter 218 - Federal and State Estate Taxes
• Connecticut General Statutes > Chapter 218a - Estate Income Tax
• Connecticut General Statutes > Chapter 228c - Gift Tax

Delaware

• Delaware Code > Title 12 > Chapter 29 - Apportionment of Estate Taxes [Effective Jan. 1, 2014, But See &Sect; 2914 of This Title for Future Applicability]
• Delaware Code > Title 30 > Chapter 13 - Inheritance [Repealed].
• Delaware Code > Title 30 > Chapter 16 - Pass-Through Entities, Estates and Trusts
• Delaware Code > Title 30 > Chapter 17 - Interstate Compromise or Arbitration of Death Taxes

Florida

• Florida Statutes > Chapter 198 - Estate Taxes
• Florida Regulations > Chapter 12C-3 - Estate Tax

Hawaii

• Hawaii Revised Statutes > Chapter 236D - Estate and Transfer Tax
• Hawaii Revised Statutes > Chapter 236E - Estate and Generation-Skipping Transfer Tax

Illinois

• Illinois Compiled Statutes > Chapter 35 > Estate Taxes

Indiana

• Indiana Code > Title 6 > Article 4.1 - Death Taxes

Iowa

• Iowa Code > Chapter 450 - Inheritance Tax
• Iowa Code > Chapter 450B - Qualified Use Inheritance Tax

Kansas

• Kansas Statutes > Chapter 79 > Article 15 - Death Taxes

Kentucky

• Kentucky Statutes > Chapter 140 - Inheritance and Estate Taxes

Louisiana

• Louisiana Revised Statutes 47:2431 - Levy of tax
• Louisiana Revised Statutes 47:2432 - Amount of tax and time of payment
• Louisiana Revised Statutes 47:2433 - Interest on delinquent tax; extension of time to file an estate transfer tax return
• Louisiana Revised Statutes 47:2434 - Intent and purpose of this Part
• Louisiana Revised Statutes 47:2435 - Application of provisions

Maine

• Maine Revised Statutes > Title 36 > Part 6 - Inheritance, Succession and Estate Taxes
• Maine Revised Statutes Title 36 Sec. 5160 - Imposition of tax
• Maine Revised Statutes Title 36 Sec. 5162 - Tax not applicable
• Maine Revised Statutes Title 36 Sec. 5163 - Maine taxable income of resident estate or trust
• Maine Revised Statutes Title 36 Sec. 5164 - Fiduciary adjustment

Maryland

• Maryland Code > TAX - GENERAL > Title 7 - Death Taxes

Massachusetts

• Massachusetts General Laws > Chapter 65 - Taxation of Legacies and Successions
• Massachusetts General Laws > Chapter 65A - Taxation of Transfers of Certain Estates
• Massachusetts General Laws > Chapter 65B - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes
• Massachusetts General Laws > Chapter 65C - Massachusetts Estate Tax

Michigan

• Michigan Laws > Chapter 205 > Act 188 of 1899 - Michigan Estate Tax Act
• Michigan Laws > Chapter 205 > Act 173 of 1956 - Domicile of Decedents for Death Tax Purposes

Minnesota

• Minnesota Statutes > Chapter 291 - Estate Tax

Missouri

• Missouri Laws > Chapter 145 - Estate Tax

Montana

• Montana Code > Title 72 > Chapter 16 - Estate and Generation-Skipping Taxes

Nebraska

• Nebraska Statutes > Uniform Act on Interstate Arbitration and Compromise of Death Taxes

Nevada

• Nevada Constitution Article 10 § 4
• Nevada Revised Statutes > Chapter 375A - Tax on Estates
• Nevada Revised Statutes > Chapter 375B - Generation-Skipping Transfer Tax

New Hampshire

• New Hampshire Revised Statutes > Chapter 87 - Taxation of Transfers of Certain Estates
• New Hampshire Revised Statutes > Chapter 88-A - Uniform Estate Tax Apportionment Act
• New Hampshire Revised Statutes > Chapter 90 - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes

New Mexico

• New Mexico Statutes > Chapter 7 > Article 7 - Estate Tax

New York

• New York Laws > Tax > Article 26 - Estate Tax

North Carolina

• North Carolina General Statutes > Chapter 28A > Article 27 - Apportionment of Federal Estate Tax

North Dakota

• North Dakota Code > Chapter 57-37.1 - Estate Tax

Ohio

• Ohio Code > Chapter 5731 - Estate Tax

Oregon

• Oregon Statutes > Chapter 118 - Estate Tax

Rhode Island

• Rhode Island General Laws > Chapter 44-22 - Estate and Transfer Taxes - Liability and Computation
• Rhode Island General Laws > Chapter 44-23 - Estate and Transfer Taxes - Enforcement and Collection
• Rhode Island General Laws > Chapter 44-23.1 - Uniform Estate Tax Apportionment
• Rhode Island General Laws > Chapter 44-40 - Generation Skipping Transfer Tax

South Carolina

• South Carolina Code > Title 12 > Chapter 16 - Estate Tax

Utah

• Utah Code > Title 59 > Chapter 11 - Inheritance Tax Act

Vermont

• Vermont Statutes > Title 32 > Chapter 185 - Interstate Arbitration of Death Taxes
• Vermont Statutes > Title 32 > Chapter 187 - Interstate Compromise of Death Taxes
• Vermont Statutes > Title 32 > Chapter 189 - Uniform Estate Tax Apportionment Act
• Vermont Statutes > Title 32 > Chapter 190 - Estate and Gift Taxes

Virginia

• Virginia Code 58.1-900: Title.
• Virginia Code 58.1-901: Definitions.
• Virginia Code 58.1-902: Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined.
• Virginia Code 58.1-903: Tax on transfer of taxable estate of nonresidents; property of nonresident defined.
• Virginia Code 58.1-904: Tax upon estates of alien decedents.

Washington

• Washington Code > Title 83 - Estate Taxation

West Virginia

• West Virginia Code > Chapter 11 > Article 11 - Estate Taxes
• West Virginia Code > Chapter 11 > Article 11A - Interstate Compromise of Inheritance and Death Taxes
• West Virginia Code > Chapter 11 > Article 11B - Interstate Arbitration of Inheritance and Death Taxes

Wisconsin

• Wisconsin Statutes > Chapter 72 - Estate tax