 ... taxes upon the transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event by reason of which the fair market value thereof...  Proceedings of the ... Annual Conference - Page 406by National Tax Association - 1923Full view - About this book
 | New Hampshire - 1921 - 14 pages
...and to account for the balance of the property according to law under order of the court. SECT. 6. All taxes imposed by this act shall be due and payable at the time of the transfer of the property, and if not then paid interest at the rate of ten per cent, per... | |
 | Arizona - 1922 - 452 pages
...relation to such property left by a resident of that state and located in this state. Section 5. (1) All taxes imposed by this act shall be due and payable at the time of the transfer, except as hereinafter provided; and every such tax shall be and remain a lien... | |
 | Virginia - 1922 - 350 pages
...the tax and to account for the balance of the property according to law under order of the court. (6) All taxes imposed by this act shall be due and payable at the time of the transfer of the property, and if not then nai\t interest at the rate of ten per centum... | |
 | 1927 - 1150 pages
...311, the court was called upon to construe the meaning of a statute, enacted in 1892, providing that "all taxes imposed by this act shall be due and payable at the time at the transfer; provided, however, that taxes upon the transfer of any estate, property, or interest... | |
 | New Hampshire. State Tax Commission, New Hampshire - 1924 - 250 pages
...and to account ior the balance of the property according to law under iorder of the court. SECT. 6. All taxes imposed by this act shall be due and payable at the time of the transfer of the property, and if not then paid interest at the rate of ten per cent. per... | |
 | William John Shultz - 1926 - 404 pages
...(Applicable to both laws) PAYMENT Paragraph 1. Appraisals Made and Taxes Payable as of Date of Death — The taxes imposed by this act shall be due and payable at the death of the decedent. The transfer shall be considered to take place at this time and all appraisals shall be as... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 pages
...of which they may be charged with, by paying the same for the use aforesaid as hereinafter provided. DISCOUNT FOR PAYMENT IN SIX MONTHS — INTEREST AFTER TWELVE MONTHS— PENALTY AFTER TWO YEARS Sec. 8. All taxes imposed by this aet shall be due and payable at the death of the testator, intestate,... | |
 | North Dakota - 1927 - 618 pages
...taxes nor invalidate the tax in any way. (3) APPRAISALS MADE AND TAXES PAYABLE AS OF DATE OF DEATH. The taxes imposed by this act shall be due and payable at the death of the Decedent. The transfer shall be considered to take place at time of death, and all appraisals shall... | |
 | 1927 - 1148 pages
...the tax and to account for the balance of the property according to law under order of the court. (6) All taxes imposed by this act shall be due and payable at the time of the transfer of the property, and if not then paid, interest at the rate of ten per centum... | |
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