Estate tax imposed—Amount of tax.
Deduction—Property used for farming—Requirements, conditions.
Marital deduction, qualified domestic trust—Election—State registered domestic partner entitled to deduction—Other deductions taken for income tax purposes disallowed.
Deduction—Qualified family-owned business interests.
Tax returns—Filing dates—Extensions—Extensions during state of emergency.
Date payment due—Extensions.
Interest on amount due—Penalty for late filing—Exceptions—Rules.
Department to issue release.
Amended returns—Adjustments or final determinations.
Examination by department of returns, other information—Assessment of additional tax, interest.
Liability for failure to pay tax before distribution or delivery.
Refund for overpayment—Requirements.
Criminal acts relating to tax returns.
Collection of tax—Findings filed in court.
Clerk to give notice of filings.
Hearing by court.
Application of chapter 82.32
Closing agreements authorized.
Deposit of funds into education legacy trust account.
Education legacy trust account.
Repeals and saving.
Section captions not part of law.
Effective date—1981 2nd ex.s. c 7.
Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.