• Section 40-15-1 Meaning of "executor," "administrator" or "legal representative".
• Section 40-15-2 Amount of tax.
• Section 40-15-3 Duplicate of federal return filed by executor; computation by Department of Revenue.
• Section 40-15-4 Time of payment and filing return; extension of time.
• Section 40-15-5 Amended return showing change in federal tax.
• Section 40-15-7 Nonresident decedents.
• Section 40-15-8 Location of property for purposes of death taxation.
• Section 40-15-9 Reciprocity; effect of unconstitutionality of section.
• Section 40-15-12 Disposition of proceeds.
• Section 40-15-13 Lien of state; affidavit by personal representative of estate.
• Section 40-15-14 Extension of payment until determination of federal tax.
• Section 40-15-15 Assessment of tax due.
• Section 40-15-17 Property outside of state.
• Section 40-15-18 State and federal estate taxes to be paid out of estate property.
• Section 40-15-19 Administration of chapter.