Inheritance Taxation: A Treatise on Legacy Succession and Inheritance Taxes Under the Laws of Arkansas, California, Colorado, Connecticut, Delaware, Idaho, Illinois, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, New Hampshire, New Jersey, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin and Wyoming and Former Acts of Congress with Forms and Full Texts of Statutes

Front Cover
Bancroft-Whitney, 1912 - 841 pages

From inside the book

Contents

CHAPTER II
20
INTERPRETATION OF STATUTES 33 Statutes Adopted from Another State 34 Statutes in Pari Materia 35 Strict or Liberal Construction 36 Law ...
49
MINNESOTA STATUTE
51
Law Governing Estates in Remainder
57
Law Governing RemaindersConstitutional Questions
59
Law Governing Powers of Appointment
62
Amendatory
64
Curative Act 43 Repeal and Reenactment of Statute
65
Repeal of United States Statute
66
CHAPTER IV
68
Bequest in Discharge of Debt or Obligation
102
Advancements
104
CHAPTER V
106
Constitutionality of Tax on Exercise of Power
110
Acts Constituting an Exercise of Power
112
Change of Realty to Personalty by Equitable Conversion
115
NonresidentsSitus of Property
116
Transfers in Contemplation of Death in General
117
Probate Court Having Jurisdiction
118
Rate of TaxationRelationship of Parties 86 Time for Assessment of
119
Gifts Inter Vivos or Causa Mortis
120
CHAPTER VI
121
Marriage Settlements
122
Agreements to Make Will
123
Transfers in Trust in General
124
TrustsReservation of Power to Revoke
125
TrustsIncome Payable to Transferees
126
Constitutionality of Exemptions
130
Interpretation of Exemptions
131
Retrospective Operation of Statute
132
Exemption Based on Valuation of Property
133
Manner of Determining Exemption
134
Property in Foreign Jurisdiction
135
Exemption Based on Relationship of Parties
136
Adopted Children
137
Persons to Whom Decedent Stood as Parent
138
Illegitimate Children
139
Nation State or Municipality
140
Future Contingent EstatesUnited States Rule
144
Person or Fund Liable for
145
Foreign Charitable Institutions in General
146
Amount of Tax on Contingent Remainder 103 Law Governing TaxRetrospective Statute
147
Educational Institutions
148
vii
149
Institutions for Support of the Aged or Indigent
150
Hospitals and Infirmaries
151
Cemetery Association
152
Masses for Repose of Souls
153
Consideration of Services
154
Situs of PropertyNonresidence
155
Compromise of Will ContestIllinois Decisions
159
Compromise of Will ContestNew York Decisions
160
Compromise of Will ContestIowa Decisions
161
Compromise of Will ContestMassachusetts Decisions
162
Compromise of Will ContestOther Decisions
163
Renunciation or Waiver of Legacy
164
Compensation to Executor or Trustee
165
CHAPTER XI
169
SITUS OF PROPERTYNONRESIDENCE OF PARTIES 170 In General
170
Real Estate
171
Personal PropertyNonresidents
172
Personal Property in Foreign States
173
Marshaling AssetsMassachusetts Rule
174
Marshaling AssetsNew York Rule
175
Marshaling AssetsNew Jersey Rule
176
Money and Deposits in Banks or Trust Companies
177
Debts Due Nonresident
178
Notes Papers and Securities
179
Notes Secured by Mortgage on Real Estate
180
Corporate Bonds
181
Stock in Domestic Corporations
182
Stock in Corporation Organized in Two States
183
Stock in Foreign Corporations
184
CHAPTER XII
185
Societies for Prevention of Cruelty
187
In Absence of Treaty Regulations
190
Under Treaties in General
191
Under Treaty With France
192
Under Treaty With Bavaria
193
Under Treaty With Wurttemberg
194
Under Treaty With ItalyMost Favored Nation Clause
195
Under Treaty With Spain 197 Under Treaty With Norway and Sweden
258
CHAPTER XIII
267
CHAPTER XIV
275
CHAPTER XV
280
CHAPTER XVI
285
CHAPTER XVII
294
CHAPTER XVIII
311
CHAPTER XIX
326
CHAPTER XX
334
CHAPTER XXI
339
Petition for Appointment of Appraiser in Estate of Resident Decedent 341 Petition for Appointment of Appraiser in Estate of Nonresi dent Decedent ...
355
District Attorney ProceedingsOrder for Citation
367
District Attorney ProceedingsCitation
368
District Attorney ProceedingsOrder Appointing Appraiser
369
District Attorney ProceedingsDecree Fixing Tax Directing Payment
390
CHAPTER XXIII
391
Rate of Taxation in Case of Collateral Relatives 404 Rate of Taxation in Other Cases 405 Estates for Years or LifeRemainders 406 Bequests to Exec...
392
InventoryCollection of Tax 409 Legacies Charged upon Real EstateCollection of Tax 410 Valuation and Appraisement of Property
393
Jurisdiction of Probate Court 412 Account of Executor not Settled Until Tax Paid 413 Duty of Attorney GeneralAppointment and Compensation of ...
394
CHAPTER XXIV
395
Classification of BeneficiariesTax Rates on Estates Under 25000
396
Rates of Taxation on Estates Over 25000
397
Estates for Years or LifeRemainders and Contingent Interests
398
CHAPTER XXV
410
Payment of Expenses Incurred by County Treasurer 459 Record to be Kept by State Treasurer 460 Duties of County Treasurer 461 Compensation ...
418
Bequests to Executors in Lieu of Compensation
420
Time for Payment of TaxInterest and Discount
421
Penalty for Nonpayment
422
Collection of Tax by Executor or Trustee
423
Sale of Property to Pay
424
Payment to County TreasurerDuty of ControllerReceipts
425
Refunding Excess Payments
426
Transfer or Delivery of Stock Securities DepositsNotice
427
Appraisers and Appraisement
428
Jurisdiction of Courts
429
CHAPTER XXVIII
432
Transfer or Delivery of Stocks Securities DepositsNotice Thereof
437
Appraisers and Appraisement
438
Appraiser Taking Other Than Regular FeesPenalty Therefor 503 NonresidentsJurisdiction of Court 504 Citation to Delinquent Taxpayer
439
504a Proceedings by District Attorney Against Delinquent 505 Entries Records and Reports of County Clerk
440
Costs of Proceedings Against Delinquent 507 Payment by County to State Treasurer 508 Furnishing Copy of Receipts to Persons Applying Therefor...
441
Enforcement of Lien of TaxQuieting Title
442
Repeal of Conflicting Acts
443
CHAPTER XXIX
444
Estates for Years or for Life and Remainders
446
Time for PaymentInterest and DiscountBond for Payment 517 Collection of Tax by Executor 518 Liability of ExecutorSale of Property to Pay
447
Payment by Executor to County TreasurerReceipts and Vouchers 520 Executor to Give Notice to County Treasurer of Transfers 521 Refunding Ex...
448
Refunding of Tax Erroneously Paid
449
Fees of ClerkInheritance TaxClerk and Attorney
450
Appraiser Receiving Illegal FeesPenalty 527 Jurisdiction of Court 528 Citation to Delinquent Taxpayer
451
Duty of State Attorney to Collect Tax 530 Statement to County Treasurer of Unpaid Taxes 531 Allowance for Expenses Incurred 532 Record to be...
452
Commissions of County Treasurer 535 Receipts for Payment of Tax 536 Proceedings to Determine Whether Transfer Subject to Tax 537 Lien of
453
Contingent or Expectant Estates 539 Computation of Taxes on Expectant Estates Under Former Statute
454
Guardian for Person Under Disability 541 Transfers Exempt from Tax 542 Transfers by Deed Instrument or Memoranda 543 Certified Copies of Pa...
455
Repeal of Other Statutes
456
CHAPTER XXX
457
585 Property of Foreign Estates not Specifically Devised 586 Approval of Compromise Settlement 587 Unknown Heirs 588 Refund of Tax 589 C...
458
Appraisement of PropertyMarket ValueDeduction of Debts
461
Relief from Appraisement
462
555 Appraisement of Deferred Estates in Real Property 556 Estates for Years or for Life and Remainders in Real Property 557 Estates for Years or f...
463
Bond to Secure Payment of Tax on Deferred Estates 559 Terms and Conditions of Bonds 560 Removal of Property from StatePenalty
464
Value of Annuities Life Term and Deferred Estates 562 Collection of
465
CHAPTER XXXI
476
Property Out of State or Nonresident Within State 595 Payment of TaxInterestLien of
478
Deposit for Payment of Tax in Case of Contingent Gift 597 Assessment of TaxValue of Property
479
598 Payment of Tax on Future Interests 599 Bequests to Executors in Lieu of Compensation 600 Collection of Tax by Executor
480
Administration at Instance of Tax Commission
483
Account of Executor not Settled Until Tax Paid 614 Proceedings for Recovery of Tax 615 Retrospective Operation of Statute 616 Report of Count...
484
Taxes to be Paid into State Treasury 619 Definitions of Terms
485
CHAPTER XXXII
486
Payment by Executor to Sheriff or CollectorReceipts and Vouchers
488
Refund to Legatee of Overpayment 629 Transfer of Stock or LoansPayment of
489
CHAPTER XXXIII
492
Taking Possession of Succession Without Authority of Court 638 Executor to Fix Amount of Tax 639 Collection of
493
Liability of ExecutorNo Discharge Until Tax Paid 641 Duty of Heir When Administration not Ordered by Court 642 Payment of Tax 643 Sale of P...
494
Search by Tax Collector 646 Appointment of Executor When Will Found 647 Procedure Where No Will Found
495
Proceedings by Heir or LegateeCosts and Attorney Fee 649 Rights of Creditors Preserved 650 Tax on Entire Succession to be Paid When Accepted ...
496
Burden of Proof to Establish Exemption 653 Jurisdiction of District Court 654 Curator Ad Hoc to Represent Nonresident and Unknown Heirs 655 ...
497
Valuation of Annuities 658 Interest on Delinquent Tax 659 Costs to be Borne by Mass of Succession
498
CHAPTER XXXIV
499
Bequests to Executor in Lieu of Compensation 663 Time for Payment of TaxInterestLien
501
Liability of Executor 665 Collection of Tax by Executor 666 Legacies Charged upon Real Estate 667 Legacies for a Limited Period
502
Application by Attorney General for Appointment of Administrator 679 Failure of Executor to File Inventory 680 Property Subject to Tax in Anot...
505
Report of Deaths to Attorney General 682 Stock in Corporations Organized in Two or More States 683 Transfers of Stocks Bonds etc not Subject to
506
Transfer of Stocks etc of Nonresident Decedent 685 Delivery or Transfer of Assets of Nonresident Without Payment of Tax 686 Proceedings to Re...
507
Retrospective Operation of Statute 688 Payment of Funds to State Treasurer
508
CHAPTER XXXV
509
Valuation of PersonaltySale of Property to Pay Tax 692 Failure of Executor to Pay Tax Within Thirteen Months 693 Appointment of Appraisers of ...
510
Inventory of Real Estate 697 Death or Refusal of Appraiser to Act 698 Return of Inventory of Real Estate 699 Appraisement Deemed to be True V...
511
Estates for Life or for Years and Remainders 703 Determination of Value of Estate Less Than Absolute Interest
512
Sale of Property to Pay Tax 705 Liability of Executor on Bond
513
Failure of Persons Entitled to Take Out Administration 710 Application for LettersInquiry as to Real Estate 711 Receipts for Payment of Tax 712 P...
514
Failure of Clerks or Registers to Account
515
CHAPTER XXXVI
516
Stock in Corporation Organized Under Laws of More Than One State
517
Property Subject to Tax Under Laws of Another State 717 Time for Payment of TaxRemaindersLiensInterest
518
Deposit in Lieu of Payment of Tax 719 Assessment upon Actual Value of Property
519
Payment of Tax on Future Interests 721 Bequests to Executors in Lieu of Compensation 722 Collection of Tax by ExecutorSale of Land 723 Legac...
520
Testamentary Provision for Payment of Tax 725 Sale of Real Estate to Pay Tax 726 InventoryPenalty for Failure to File 727 Copies of Inventory a...
521
Transfer or Delivery of SecuritiesNotice to Treasurer and Re ceiver General 730 Tax Commissioner to be Party to Petition by Foreign Executor 731...
522
Appraisal and Valuation of Property 733 Determination of Amount of Tax by Commissioner 734 Jurisdiction of Probate CourtLiability of Executor
523
CHAPTER XXXVII
528
Report of County TreasurerExaminers of Records
545
Payment to State TreasurerApplication of Funds 767 Definitions of Terms 768 Time When Statute Takes Effect
546
Transfers Subject to Tax 770 Computation of Tax 771 Rates of Taxation 772 Rates of Taxation 773 Transfers Exempt from Taxation
547
Time When Statute Takes EffectValuation of Property
550
Collection of Tax by Executor
552
CHAPTER XXXIX
565
Payment of Tax on Reversions Remainders and Expectancies 810 Bequests to Executors in Lieu of Commissions
568
Proceedings upon Failure of Executor to Pay Tax 838 Administrator De Bonis Non 839 Refund in Case of Debts Proved After Distribution 840 Ref...
579
Appraisers and Appraisement 867 Appraiser Receiving More Than Legal FeesPenalty
588
Jurisdiction of County Court 869 Proceedings to Enforce Tax 870 Notice to County Attorney of Refusal to Pay Tax 871 Statement of County Judg...
589
Book and Records to be Kept by County Judge 874 Disposition to be Made of Revenue 875 Receipts for Payment of
590
Lien of
591
CHAPTER XLII
592
Transfer of Less Than Fee 884 Sale of Land to Pay Tax 885 Statements and Accounts of AdministratorInventory and Ap praisal
595
Copies of Papers to be Sent State Treasurer 887 Notice to State Treasurer of Transfer of Estate of Decedent 888 Determination of Amount of
596
ReappraisementAssessment of
597
AppealEnforcement of Lien 891 Application by State Treasurer for Administration 892 Account of Executor not Allowed Until Taxes Paid
598
Appearance Before State Treasurer in the Matter of Taxes 894 Transfer of Stock or Obligations by Foreign Executor
599
Transfer of Securities or Assets Belonging to Estate of Nonresident 896 State Treasurer a Party to All Proceedings 897 Books and Blanks to be Furni...
600
Legacy Charged upon Real Estate
601
Testamentary Provision for Payment
602
Sale of Property to Pay
603
Bequest to Executor in Lieu of Compensation 903 Time for PaymentInterest and DiscountBondLien
604
Penalty for Nonpayment of Tax 905 Collection of Tax by Executor 906 Sale of Property to Pay
605
Refund of Tax on Proof of Debts After Distribution 910 Transfer of Property of Nonresident Decedent
606
Liability of Property to Tax Due Prior to Passage of This Act 912 Valuation of Annuities and Estates for Life or for Years 913 Refund of Tax Erron...
607
Examination of Papers and Records by Controller 916 Appraisers and Appraisement
608
CompensationPenalty for Taking Illegal Fees 918 Jurisdiction of Ordinary 919 Citation to Delinquent Taxpayer 920 Notice to Attorney General of ...
609
Records to be Kept by Controller 922 Compensation to Person Discovering Taxable Transfer 923 False Statement to AppraiserPenalty 924 Definiti...
610
Constitutionality of Sections 926 Repeal of Inconsistent ActsLiens and Remedies 927 Exemption of Certain Transfers 928 Retrospective Operation o...
611
CHAPTER XLIV
612
Exemptions in Article One not Applicable 956 Limitation of Time
629
Appraisers and Appraisement
630
Appraiser Taking Other Than Regular FeesPenalty
631
Jurisdiction of County Court
632
Receipts and Vouchers 964 Transfers of Stocks or Bonds by Foreign Executor 965 Refunding Tax When Debts Proved After Distribution 966 App...
633
Appraiser Taking More Than Legal FeesPenalty 968 Records to be Kept by Clerk of Court 969 Proceedings in Case of Delinquencies
634
Compensation of Clerk of Court 971 Liability of Clerk of Court 972 Returns to be Made by Clerk of Court
635
CHAPTER XLVI
636
Property Belonging to Foreign Estates Liable to Tax in This State
637
Property of Foreign Estate in Part Exempt in This State 979 Inventory to be Filed by ExecutorLien of
638
Estate for Life or for Years and Remainders 983 Bequest to Executor in Lieu of Compensation
639
Legacies Charged upon Real Estate 985 Collection of Tax by Executor 986 Time for Payment of TaxInterest 987 Appraisement of Real Estate 988...
640
Filing Description of Real Estate in Case of Remainder 990 Filing Appraisement With State Treasurer 991 Account of Executor not Allowed Until T...
641
CHAPTER XLVII
642
Exemptions from Tax 995 Estates for Life or for Years and Remainder 996 Bequests in Lieu of Compensation 997 Payment of TaxInterest and Dis...
643
Collection of Tax by Executor 999 Legacy Charged upon Real Estate 1000 Gift for Limited Period 1001 Sale of Property to Pay Tax 1002 Invent...
644
Notice to Probate Judge of Taxable Transfers 1004 Refund of Tax in Certain Cases 1005 Valuation and Appraisement of Property 1006 Jurisdictio...
645
Fees of Officers in Collecting Tax 1009 Account of Executor not Allowed Until Taxes Paid 1010 Meaning of the Word Property
646
CHAPTER XLVIII
647
Exemptions from
649
Lien of TaxPaymentReceipts 1016 Interest and Discount 1017 Collection of Tax by ExecutorSale of Property
650
Refunding Tax Paid
651
Bond to Secure Deferred Payments 1020 Bequest to Executor in Lieu of Compensation 1021 Transfer of Stock or Obligations by Foreign Executor...
652
Jurisdiction of County Court 1023 Appointment of Appraisers and Valuation of Property
653
Proceedings by AppraiserCompensation
654
Report of Appraiser 1026 Duty of Insurance Commissioner
655
Duty of State Auditor 1028 Guardian of Person Under DisabilityReappraisement
656
Procedure to Enforce Unpaid Tax 1030 Books to be Furnished by State Auditor
657
1031 Report of County Judge 1032 Report of County Treasurer 1033 Extensions and Compromise by County Treasurer 1034 Receipts and Their ...
658
Disposition of Revenue 1036 Interpretation of Words Used in Statute
659
CHAPTER XLIX
660
Collection of Tax by Executor 1041 Payment to State TreasurerReceipts
662
Lien of Tax 1043 Interest and Discount 1044 Sale of Property to Pay
663
Refund of Tax Erroneously Paid 1047 Transfer of Stock or Obligations by Foreign Executor 1048 Delivery of Deposits or SecuritiesNotice
664
Payment DeferredBond 1050 Bequest to Executor in Lieu of Compensation 1051 Jurisdiction of County Court 1052 Notice to State Treasurer of T...
665
Duty of Executor to Make Inventory and Appraisement 1054 Extension of Time for Appraisement 1055 Inventory and Appraisement to be Sent to ...
666
Court may Act on Appraisement or Require Another 1057 Appointment of Appraisers 1058 Time for AppraisementLife and Future or Contingent ...
667
Report of AppraisersFiling in County Court 1061 Notice of Determination of Value 1062 Reappraisement and Assessment
668
Duty of Treasurer When Tax Unpaid
669
Books and Forms to be Furnished by Secretary of StateEntries by Courts 1065 Reports by Judges and Custodian of Deeds and Records
670
Receipts to be Furnished by State Treasurer 1067 Recording of Receipts 1068 Compromise or Settlement of Tax 1069 Reports to be Furnished by ...
671
Appellate Proceedings 1071 Failure to Produce WillPenalty 1072 Administering Personal Estate Without Proving WillPenalty 1073 Notice to State ...
672
Property in State Belonging to Nonresident Decedent 1076 Compensation of Officers 1077 Payment of Expenses and Disbursement 1078 Appraise...
673
CHAPTER L
674
Estates Subject to TaxRates 1081 Executor not Discharged Until Tax Paid
675
Transfers not Subject to Tax 1083 Estates of Limited Value Exempt 1084 Bequest to Executor in Lieu of Compensation 1085 Estate for Years or fo...
676
Interest and Discount 1087 Collection of Tax by Executor 1088 Legacies for Limited Period or upon Contingency
677
Legacy Charged upon Real Estate 1090 Notice to County Register of Transfer 1091 Receipts for Payment 1092 Transfer of Stocks or Loans by For...
678
Refund of Tax 1094 Appraisers and Appraisement 1095 Compensation of Appraisers 1096 Appointment of Expert as Appraiser
679
Appraiser Taking More Than Regular FeePenalty 1098 Records to be Kept by Register of Wills 1099 Report by Register to Auditor General
680
Proceedings to Enforce Tax 1101 Citation to Parties in Case of Unpaid Tax 1102 Employment of Attorney to Sue for Tax 1103 Compensation of R...
681
Collection by County Treasurer 1106 Returns and Payment by Register to State Treasurer 1107 Lien of Tax 1108 Refund of Tax Erroneously Paid ...
682
Refund of Tax When Estate was not Subject Thereto 1111 Bequest for Burial Lot 1112 Time When Statute Takes Effect
683
CHAPTER LI
684
Estates for Years or for Life and Remainders
685
Time for Payment of Tax 1116 Collection of Tax by Executor 1117 Sale of Property to Pay
686
Payment to State TreasurerReceipts and Vouchers 1119 Notice to County Treasurer of Taxable Transfers 1120 Refund in Case of Debts Proved Afte...
687
Refund in Case of Erroneous Payment 1123 Appraisers and Appraisement 1124 Appraiser Taking More Than Regular FeePenalty
688
Jurisdiction of County Court 1126 Citation to Delinquent Taxpayer
689
CHAPTER LII
691
Bequest to Executor in Lieu of Compensation 1136 Estate for Years or for Life and RemaindersTime of Payment
692
Estate for Years or for Life and RemaindersValuation 1138 Lien of TaxReport of Personal Property and Security for Tax 1139 Interest and Discoun...
693
Legacy for Limited Period or upon Contingency 1142 Legacy Charged upon Real Estate 1143 Information of Transfers to Clerk of County Court ...
694
Transfer of Stock or Loans by Foreign Executor 1146 Refund of Tax in Case of Debts Proved After Distribution 1147 Appraisers and Appraisement
695
Appraiser Receiving More Than Regular FeesPenalty 1149 Records to be Kept by Clerk of Court 1150 Proceedings to Enforce Tax 1151 Sale of Pr...
696
Time for Bringing Suit to Enforce Tax 1153 Trial and AppealAttorney Fees 1154 Proceedings Where Clerk Discovers Unpaid
697
Suit by Clerk to Enforce Tax 1156 Jurisdiction of County CourtsAppeals 1157 Fees and Costs in County and Circuit Courts 1158 Suits by ClerkFees...
698
Bond of Clerk of Court 1160 Payment of Tax to State Treasurer 1161 Lien of Tax 1162 Attorney General to Represent Government 1163 Bond o...
699
Duty of Chancery Court to See Tax PaidReceipts and Vouchers 1165 AppraisersOath and Compensation 1166 Definition of County Court
700
CHAPTER LIII
701
Estates for Years or for Life and Remainder 1169 Bequest to Executor in Lieu of Compensation 1170 Inventory to be Filed by Executor
702
Proceedings When No Administration Applied for 1172 Appraisers and Appraisement 1173 Determination of Amount of TaxLien and Interest
703
Collection of Tax by ExecutorSale of Property 1175 Legacy Charged upon Real Estate 1176 Payment to Collector of TaxesReceipts 1177 Action t...
704
Payment to State Treasurer 1179 Deposits of Moneys as General Revenue Fund 1180 Refund in Case of Debts Proved After Distribution 1181 Acc...
705
Revocation of Executors Letters for Failure to Perform Duties
706
Appointment of Appraisers 1186 Appraiser Receiving Illegal FeesPenalty
707
Issuance of Commissions to Appraisers 1188 Notice and Filing of Appraisement 1189 Objections to Appraisement and Hearing Thereon
708
Action in Pending Cases 1191 Time for Appraisement and AssessmentSale of Property to Pay Tax 1192 Estates for Years or for Life and Remainders
709
Bequests to Executors in Lieu of Compensation 1194 Legacies Charged upon Real Estate 1195 Collection of Tax by Executor 1196 Payment to Sta...
710
Collection of Tax by Executor 1198 Account of Executor not Settled Until Tax Paid 1199 Jurisdiction of District Court
711
Inheritance Tax and Lien Book to be Kept by Clerk 1202 Report of ExecutorEntry of Real Estate in Lien Book
712
Extension of Time for Appraisement 1204 Entries in Tax and Lien BooksIndex 1205 Record to be Kept by Clerk
713
Duty of Clerk to Make Examinations and Investigations 1207 Duties of Court and District Attorney
714
Costs of Proceedings 1209 Transfer or Delivery of Deposits or AssetsNotice 1210 Foreign EstatesAssessment of
715
Foreign EstatesAssessment and Payment of Tax 1212 Transfer of Corporate Stock by Foreign Executor 1213 Compromise by State Treasurer 1214...
716
Repeal of Prior Statutes 1216 Time When Statute Takes Effect
717
CHAPTER LV
718
Rebate in Case of Excessive Payment 1257 Time for Payment of Tax 1258 Payment of Tax on Delivery of Distributive Share 1259 Extension of Ti...
719
Property not Delivered Until Tax PaidLien of
721
Failure of Executor to Collect Tax 1227 Legacy Charged upon Real or Personal Estate 1228 Account of Executor not Allowed Until Tax Paid 122...
722
Certifying Case to Supreme Court 1232 Hearing in Supreme Court 1233 Costs of Proceedings 1234 Determination of Value of Property and Amou...
723
Value of Legacy or Distributive Share 1237 Value of Gift to Take Effect at Death 1238 Appointment of Appraisers 1239 Warrant to Appraisers
724
Interest on Taxes 1266 Reports to be Made by Register of Probate 1267 Report to be Made by Register of Probate to Commissioner of Taxes 1268 ...
729
Notice to Commissioner of Taxes of Taxable Transfers 1270 Copies of Papers and Records 1271 Refusal of Officer to Furnish Copies 1272 Transfe...
730
Penalty for Recording Transfer of Stock Without Payment of Tax 1274 Transfer or Receipts of Securities or Assets by Foreign Executor or Legatee
731
Transfer to Foreign Executor not Made Until Taxes Paid 1276 Failure to Mail or Deliver Notice 1277 Payment of Bank Deposit 1278 Certificate of...
732
Notice by Bank to Tax Commissioner 1280 Bank not to Pay Deposit Without Consent of Tax Commissioner 1281 Failure of Bank or Trust Compan...
733
Hearing in Court of Chancery
734
Application by Tax Commissioner for Appointment of Administrator
735
Account of Executor not Allowed Until Tax Paid
736
Proceedings by Treasurer and Receiver General to Recover
737
Retrospective Operation of Statute
738
Construction of Statute With Reference to Other Laws
739
Repeal of Other Legislation
740
Powers of Appointment
741
Bequest to Executor in Lieu of Commissions 1312 Legacy Charged upon Real Estate 1313 Collection of Tax by Executor
742
Payment to State TreasurerReceiptsInterest 1315 Appraisers and Appraisement 1316 Transfer of Stock or Obligations by Foreign Executor
743
Statement of Character of Property and Names of Heirs 1318 Extension of Time for Filing Appraisement 1319 Compromise by Tax Commissioners
744
Powers and Duties of Tax Commissioners 1321 Exemptions of Charitable Institutions
745
CHAPTER LVIII
746
Estates for Years or for LifeRemainder and Contingent Interests
748
Situs of Personal Property 1330 Lien of
749
Suspension of Payment of Tax 1332 Interest on Tax 1333 Payment of Tax 1334 Transfer of Stocks or Securities by Foreign Executor 1335 Duty ...
750
Statement by Executor of Transfers Subject to Tax 1337 Ascertainment by Tax Commissioner of Taxable TransfersCer tificates
751
Failure to Report Transfers to Tax CommissionerProceedings 1339 Recording Certificates of Tax Commissioner 1340 Assessment of Tax by Commi...
752
Payment of Tax into TreasuryCertificate of Payment 1342 Enforcement of
753
Appeals from Assessment 1344 Fees of Clerk of County Court 1345 Account of Fiduciaries not Allowed Without Certificate of Tax Commissioner
754
Compromise by Tax Commissioner 1347 Liability of Fiduciaries and Sureties 1348 Penalty for Failure to Discharge Duties 1349 Inspection of Boo...
755
CHAPTER LIX
756
Primary Rates of Taxation
757
Other Rates of Taxation 1353 Exemptions from
758
Lien of TaxPayment to TreasurerReceiptsTime for Payment 1355 Interest and Discount
759
Collection of Tax by ExecutorSale of Property 1357 Refund of Tax in Certain Cases
760
Bond to Pay Tax When Person Comes into Possession or Enjoy ment 1359 Bequest to Executor in Lieu of Compensation 1360 Transfer or Delivery...
761
Jurisdiction of County CourtEstates of NonresidentsFees of County
762
Appraisers and AppraisementContingent and Expectant Estates
763
Notice of AppraisementWitnessesReportCompensation 1364 Report of Special AppraiserProceedings ThereonComputation of TaxReappraisement
764
Enforcement of Unpaid Taxes
766
Duties of Public Administrator
767
Repealed 1368 Report of County Treasurer 1369 Retention of Funds by Treasurer for Use of County 1370 Compromise of Taxes in Certain Cases
768
Receipts for Payment of Tax 1372 Payment to State Treasurer 1373 Definition of Terms 1374 Compromise of Taxes Accruing Prior to This
769
CHAPTER LX
771
Estates for Years or for Life and Remainders 1377 Time for PaymentBondInterest
772
Collection of Tax by Executor 1379 Sale of Property to Pay Tax 1380 Payment to County TreasurerReceipts and Vouchers
773
Statement to County Treasurer of Taxable Transfers 1382 Refund of Tax When Debts Proved After Distribution 1383 Transfer of Stocks or Loans ...
774
Appraiser Taking More Than Regular FeesPenalty 1387 Jurisdiction of District Court
775
Payment to County and State TreasurerReceipts
776
Lien of
777
Interest on
778
Sale of Property to Pay Tax 780 Legacy Charged upon Real Estate
780
Refund of Tax Erroneously Paid
781
Citation to Delinquent Taxpayers
784
Records to be Kept by County Clerk 634 Duties of Sheriff or Collector in Enforcing and Accounting for Taxes 634a Refund Where Legacy Less T...
804
Refusal to Furnish Tax Commissioner With Information 743 Application of Provisions of This Act to Unpaid Taxes
808
NonresidentsTransfer or Delivery of Stocks and Securities Notice 783 Transfer or Delivery of Deposits or SecuritiesNotice 8784 Application by Atto...
810
Collection of Tax by Executor 812 Payment of Tax on Gift for a Limited Period 813 Payment by Executor to Collector of RevenueReceipts
811
Refund of
814
Executor to Notify Probate Judge of Taxable Transfers
815
Transfer of Stocks or Loans by Foreign Executor
816
Appraisers and Appraisement
817
Determination of Value of Estate and Assessment of
818
Reappraisement
819
Appraiser Taking Illegal FeesPenalty
820
Records to be Kept by Probate Judge
822
Reports to be Made by Probate Judge and County Recorder
823
Notice to Collector of Unpaid TaxProceedings for Collection
824
Receipts for Payment of
825
Commissions for Collecting
826
Repeal of Inconsistent Statutes
827
Transfers Subject to TaxRate of TaxationExemptions
828
Appraisement of Contingent or Determinable Estates
829
Bequest to Executor in Lieu of Compensation
830
Time for Payment of TaxInterest and Discount
831
Penalty for Nonpayment
832
Collection of Tax by Executor
833
Sale of Property to Pay
834
Payment to County TreasurerReceipts
835
Liability on Executors Bond
836

Other editions - View all

Common terms and phrases

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Page 108 - Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this Act, such appointment, when made, shall be deemed a transfer taxable under the provisions of this Act, in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power, and has been bequeathed or devised by such donee by will...
Page 262 - The citizens of each of the contracting parties shall have power to dispose of their personal goods within the jurisdiction of the other, by sale, donation, testament or otherwise...
Page 550 - ... prior to such transfer stood in the mutually acknowledged relation of a parent, provided, however, such relationship began at or before the child's fifteenth birthday, and was continuous for said ten years thereafter...
Page 621 - ... or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or -in part created, defeated, extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions, would be possible under the provisions of this article, and such tax so imposed shall be due and payable forthwith by the executors or trustees out of the property transferred...
Page 652 - If a foreign executor, administrator or trustee shall assign or transfer any stock or obligations in this state standing in the name of a decedent, or in trust for a decedent, liable to any such tax, the tax shall be paid to the treasurer of the proper county or the comptroller of the city of New York on the transfer thereof.
Page 771 - ... or intended to take effect in possession or enjoyment after such death, to any person or persons, or to any body politic or corporate, in trust or otherwise, or by reason whereof any person or body, politic or corporate, shall become beneficially entitled, in possession...
Page 655 - ... property. He shall at such time and place, appraise the same at its fair market value as herein prescribed; and for that purpose the said appraiser is authorized to issue subpoenas and to compel the attendance of witnesses before him and to take the evidence of such witnesses under oath concerning such property and the value thereof...
Page 631 - Where the person or persons entitled to any beneficial interest in such property...
Page 432 - ... to any person or persons or to any body politic or corporate in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled in possession or expectation, to any property or income thereof, shall be and is subject to a tax at the rate hereinafter specified to be paid to the treasurer of the proper county for the use of the state.
Page 111 - ... power of appointment so derived shall omit or fail to exercise the same within the time provided therefor, in whole or in part, a transfer taxable under the provisions of this act, shall be deemed to take place to the extent of such omission or failure, in the same manner as though the persons or corporations thereby becoming entitled to the possession or enjoyment of the property to which such power related had succeeded thereto by a will of the donee of the power failing to exercise such power,...

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