Part II - RATES. EXEMPTIONS. DEDUCTIONS
- Section 12-344 - Rates
- Section 12-344a - Additional amount added to tax
- Section 12-344b - Applicable rates
- Section 12-345 - Revocable trusts
- Section 12-345a - [Repealed]
- Section 12-345b - Taxation of property transferred by exercise or nonexercise of power of appointment: Definitions
- Section 12-345c - Taxable transfer made, when
- Section 12-345d - Lapse of power
- Section 12-345e - Tax liability for transfer of property subject to general power of appointment
- Section 12-345f - Power created on or before October 21, 1942
- Section 12-346 - Transfers to executors and trustees in lieu of commissions
- Section 12-347 - Exemptions
- Section 12-348 - Declaration by officer of corporation or other entity claiming exemption
- Section 12-349 - Gross taxable estate
- Section 12-349a - Effective date
- Section 12-350 - Net estate of resident transferors; deductions
- Section 12-351 - Administration expenses not deductible
- Section 12-352 - Net estate of nonresident transferor; deductions
- Section 12-353 - Life estates; annuities
- Section 12-354 - Estate which may be divested
- Section 12-355 - Compounding of tax. Contingent remainders
- Section 12-356 - Determination of value of contingent interest by Insurance Commissioner