Idaho Statutes

Idaho Statutes are updated to the web July 1 following the legislative session.

TITLE 14 ESTATES OF DECEDENTS

CHAPTER 4 ESTATE AND TRANSFER TAX

14-401    SHORT TITLE.
14-402    DEFINITIONS.
14-403    RESIDENTS — TAX IMPOSED — CREDIT FOR TAX PAID OTHER STATE.
14-404    NONRESIDENTS — TAX IMPOSED — EXEMPTION.
14-404A    SPECIAL USE VALUATION — RECAPTURE.
14-405    TAX RETURNS — DATE TO BE FILED — EXTENSIONS.
14-406    DATE PAYMENT DUE — DATE DEEMED RECEIVED — INTEREST.
14-407    AMENDED RETURNS — FINAL DETERMINATION.
14-408    REFUND FOR OVERPAYMENTS — LIMITATION.
14-409    TAX AS LIEN — INSTRUMENTS ISSUED UPON PAYMENT — CERTIFICATE OF TRANSFER — LIENS ON SPECIAL USE PROPERTY.
14-410    PERSONAL REPRESENTATIVE — PAYMENT OF TAX — SALE OF PROPERTY — LIABILITY.
14-411    PERSONAL REPRESENTATIVE — FINAL ACCOUNT — APPROVAL BY COMMISSION.
14-412    ADMINISTRATION AND ENFORCEMENT BY COMMISSION.
14-413    DISTRIBUTION OF RECEIPTS.

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