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Rule Subchapter: 42.35.2

Subchapter Title: Property Transfers Subject to Tax

42: REVENUE
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42.35: INHERITANCE AND ESTATE TAX

42.35.2: Property Transfers Subject to Tax

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Rule No	Rule Title	Latest Version	Effective Date
42.35.201	PROPERTY SUBJECT TO TAX	REP	12/12/2003
42.35.202	PROPERTY OF RESIDENT OWNERS	REP	12/12/2003
42.35.203	PROPERTY OF NONRESIDENT OWNERS	REP	12/12/2003
42.35.204	EXCEPTIONS	REP	12/12/2003
	Rules 42.35.205 through 42.35.210 reserved
42.35.211	TRANSFERS IN CONTEMPLATION OF DEATH	REP	12/12/2003
42.35.212	BURDEN OF PROOF	REP	12/12/2003
42.35.213	GIFTS	REP	12/12/2003
42.35.214	DETERMINATION OF TRANSFEROR'S INTENT	REP	12/12/2003
	Rules 42.35.215 through 42.35.220 reserved
42.35.221	TRANSFERS UNDER POWER OF APPOINTMENT	REP	12/12/2003
42.35.222	LIABILITY FOR TAX	REP	12/12/2003
	Rules 42.35.223 through 42.35.230 reserved
42.35.231	TRANSFER OF JOINT INTEREST PROPERTY	REP	12/12/2003
42.35.232	TREATMENT WHEN DEATH OCCURRED PRIOR TO JULY 1, 1977	REP	11/25/1993
42.35.233	TREATMENT WHEN DEATH OCCURRED ON OR AFTER JULY 1, 1977 , AND PRIOR TO JULY 1, 1979	REP	11/25/1993
42.35.234	TREATMENT WHEN DEATH OCCURRED ON OR AFTER JULY 1, 1979	REP	11/25/1993
	Rules 42.35.235 through 42.35.240 reserved
42.35.241	TRANSFER OF INSURANCE PROCEEDS	REP	12/12/2003
42.35.242	DEBTS SATISFIED BY INSURANCE PROCEEDS	REP	12/12/2003
42.35.243	EFFECT OF MAKING PROCEEDS PAYABLE TO DIFFERENT TRANSFEREES	REP	12/12/2003
42.35.244	ANNUITY PROCEEDS AND MATURED ENDOWMENTS	REP	12/12/2003