Part 4. Determination and Payment of Tax
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72-16-401. Application for determination of tax by department -- information, documents to be furnished to department.
72-16-402. Department to determine tax.
72-16-403. Appeal of department's determination -- notice -- determination by court.
72-16-404. through 72-16-410 reserved.
72-16-411. Special appraiser -- appointment.
72-16-412. Powers and duties of appraiser.
72-16-413. Compensation and expenses of appraiser and witnesses.
72-16-414. Appraisal to be at clear market value at time of death.
72-16-415. Hearing by court.
72-16-416. Notice of hearing -- application for exclusion to accompany notice.
72-16-417. Future, contingent, or limited estates -- duty of insurance commissioner -- method of valuation.
72-16-418. Contingent encumbrances -- no allowance for -- return if takes effect.
72-16-419. Tax payable forthwith on contingent estate -- lowest rate.
72-16-420. Estate for life or years subject to divesting -- how taxed.
72-16-421. Appraisal of contingent or defeasible estate when tax postponed.
72-16-422. Court order determining tax -- contents -- form.
72-16-423. Court order to be delivered and taxes paid before final judgment in estate.
72-16-424. Rehearing of court determination within sixty days.
72-16-425. Reappraisal within one year -- appointment of appraiser -- procedure.
72-16-426. through 72-16-430 reserved.
72-16-431. Tax -- when due and payable.
72-16-432. Tax lien -- continuing personal liability -- filing of warrant for distraint.
72-16-433. Department consent to transfer free of lien.
72-16-434. Method of payment and receipt.
72-16-435. Receipts -- form and contents -- recording.
72-16-436. Powers and duties of representative in collection and payment of tax.
72-16-437. Personal representative not entitled to closing unless tax paid or deferred.
72-16-438. Permission for deferred payment of tax.
72-16-439. Advance payment -- relief from interest or penalty -- discount -- refund of excess paid.
72-16-440. Discount for prompt payment.
72-16-441. Interest on overdue payments.
72-16-442. Refund of tax when debt against estate proved after distribution.
72-16-443. Collection of unpaid taxes.
72-16-444. reserved.
72-16-445. In-kind payment -- intent.
72-16-446. In-kind payment -- definitions.
72-16-447. Application for in-kind payment -- in-kind review committee -- review process.
72-16-448. Receipt of application for in-kind payment -- limitations.
72-16-449. Valuation of in-kind payment.
72-16-450. Receipts of in-kind payments -- recording.
72-16-451. Definitions for deferred payment purposes.
72-16-452. Deferred payment for transfer of closely held business interest.
72-16-453. Closely held business defined -- qualification.
72-16-454. Farmhouses and other structures taken into account.
72-16-455. Partnership interests and stock not readily tradable.
72-16-456. Interests in more than one closely held business.
72-16-457. Election.
72-16-458. Proration of any additional tax when election made.
72-16-459. Election of deferral as to additional tax.
72-16-460. Security.
72-16-461. Interest required when payment deferred -- rate.
72-16-462. Interest -- when payable.
72-16-463. Failure to pay installment -- acceleration of payment.
72-16-464. Acceleration of payment -- other grounds.
72-16-465. Effect of payment deferral on statute of limitations.
72-16-466. through 72-16-470 reserved.
72-16-471. Definitions for lien on deferred tax purposes.
72-16-472. Lien for tax deferred.
72-16-473. Application of definitions to additional tax.
72-16-474. Agreement consenting to lien.
72-16-475. Maximum value of required lien property.
72-16-476. Partial substitution of bond for lien.
72-16-477. Filing of lien.
72-16-478. Period of lien.
72-16-479. Priorities.
72-16-480. Lien in lieu of other tax liens.
72-16-481. Lien in lieu of bond.
72-16-482. Additional lien property.
72-16-483. through 72-16-490 reserved.
72-16-491. Lien for additional tax attributable to farm and closely held business property.
72-16-492. Substitution of security for lien.
72-16-493. Subordination of liens.