Chapter
Estate and Transfer Tax
- Idaho Code § 14-401— Short title. [Repealed.]
- Idaho Code § 14-402— Definitions. [Repealed.]
- Idaho Code § 14-403— Residents — Tax imposed
- Idaho Code § 14-404— Nonresidents — Tax imposed
- Idaho Code § 14-404A— Special use valuation
- Idaho Code § 14-405— Tax returns — Date to be filed
- Idaho Code § 14-406— Date payment due — Date deemed received
- Idaho Code § 14-407— Amended returns
- Idaho Code § 14-408— Refund for overpayments
- Idaho Code § 14-409— Tax as lien — Instruments issued upon payment — Certificate of transfer
- Idaho Code § 14-410— Personal representative — Payment of tax — Sale of property
- Idaho Code § 14-411— Personal representative — Final account
- Idaho Code § 14-412— Administration and enforcement by commission. [Repealed.]
- Idaho Code § 14-413— Distribution of receipts. [Repealed.]
- Idaho Code § 14-414— Receipt for payment of tax
- Idaho Code § 14-415— Refund of tax. [Repealed.]
- Idaho Code § 14-416— — 14-418. Inspection of books — Restrictions on stock transfers — Inheritance tax determination. [Repealed.]
- Idaho Code § 14-419— — 14-423. Venue — Appraisement — Procedures for determining tax on certain transactions — Appeal from order fixing tax — Orders, decrees and judgments. [Repealed.]
- Idaho Code § 14-424— — 14-428. Copies of papers and orders to be furnished — Collection of taxes — Fees, compensation and expenses — Penalties. [Repealed.]
- Idaho Code § 14-429— Fees of commissioner of finance. [Repealed.]
- Idaho Code § 14-430— Severability. [Repealed.]