• Section 27-37-1 Assets - Generally.
• Section 27-37-2 Assets - Exclusions.
• Section 27-37-3 Assets and liabilities as deductions.
• Section 27-37-4 Disallowance of assets or credits for deception.
• Section 27-37-5 Valuation - Bonds and other evidences of debt.
• Section 27-37-6 Valuation - Other securities; preferred or guaranteed stocks or shares.
• Section 27-37-7 Valuation - Real property and personal property acquired pursuant to chattel mortgages.
• Section 27-37-8 Valuation - Funeral supplies and equipment.
• Section 27-37-9 Valuation - Purchase money mortgages.