SECTION 198.01. Definitions.

SECTION 198.015. Domicile of decedent.

SECTION 198.02. Tax upon estates of resident decedents.

SECTION 198.021. Tax upon generation-skipping transfers of residents.

SECTION 198.03. Tax upon estates of nonresident decedents.

SECTION 198.031. Tax upon generation-skipping transfers of nonresidents.

SECTION 198.04. Tax upon estates of alien decedents.

SECTION 198.05. Administration of law by Department of Revenue.

SECTION 198.06. Examination of books, papers, records, or memoranda by the department.

SECTION 198.07. Appointment of agents by department; bonds of agents; may administer oaths; credentials.

SECTION 198.08. Rules.

SECTION 198.11. Appointment of special appraisers.

SECTION 198.13. Tax return to be made in certain cases; certificate of nonliability.

SECTION 198.14. Failure to make return; extension of time for filing.

SECTION 198.15. When tax due; extension; interest; penalty.

SECTION 198.155. Payment of tax on generation-skipping transfers.

SECTION 198.16. Notice of determination of deficiency in federal tax to be filed with department.

SECTION 198.17. Deficiency; hearing by department.

SECTION 198.18. Failure to pay tax; penalties; delinquent or deficient taxes, interest.

SECTION 198.19. Receipts for taxes.

SECTION 198.20. Failure to pay tax when due, department’s warrant, etc.

SECTION 198.21. Tax due payable from entire estate; third persons.

SECTION 198.22. Lien for unpaid taxes.

SECTION 198.23. Personal liability of personal representative.

SECTION 198.24. Sale of real estate by personal representative to pay tax.

SECTION 198.25. Actions to enforce payment of tax.

SECTION 198.26. No discharge of personal representative until tax is paid.

SECTION 198.28. Time for assessment of tax.

SECTION 198.29. Refunds of excess tax paid.

SECTION 198.30. Circuit judge to report names of decedents, etc.

SECTION 198.31. Duties and powers of corporate personal representatives of nonresident decedents.

SECTION 198.32. Prima facie liability for tax.

SECTION 198.33. Discharge of estate, notice of lien, limitation on lien, etc.

SECTION 198.34. Disposition of proceeds from taxes.

SECTION 198.35. Interpretation and construction.

SECTION 198.36. Failure to produce records; penalty.

SECTION 198.37. Failure to make return; penalty.

SECTION 198.38. False return; penalty.

SECTION 198.39. False statement in return; penalty.

SECTION 198.40. Failure to pay tax, evasion of tax, etc.; penalty.

SECTION 198.41. Effectiveness of this chapter, etc.

SECTION 198.42. Short title.

SECTION 198.44. Certain exemptions from inheritance and estate taxes.