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Rule Chapter: 42.35
Chapter Title: INHERITANCE AND ESTATE TAX
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42.35 : INHERITANCE AND ESTATE TAX

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Rule No. Rule Title Latest
Version		 Effective
Date
Subchapter 1
General Provisions
42.35.101 DEFINITIONS REP 12/12/2003
42.35.102 DETERMINATION OF DOMICILE REP 12/12/2003
42.35.103 DETERMINATION OF SITUS REP 12/12/2003
42.35.104 TRANSFER OF ASSETS--WAIVER REP 12/12/2003
Subchapter 2
Property Transfers Subject to Tax
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
Subchapter 3
Imposition of Inheritance Tax
42.35.301 TIME OF IMPOSITION REP 12/12/2003
42.35.302 TRANSFER DATES REP 12/12/2003
Rules 42.35.303 through 42.35.310 reserved
42.35.311 VALUATION OF PROPERTY REP 12/12/2003
42.35.312 DETERMINATION OF CLEAR MARKET VALUE REP 12/12/2003
42.35.313 FUNERAL EXPENSES REP 4/26/1996
42.35.314 EXPENSES OF LAST ILLNESS REP 4/26/1996
42.35.315 TAXES OWING AT DEATH REP 4/26/1996
42.35.316 ORDINARY EXPENSES OF ADMINISTRATION REP 12/12/2003
42.35.317 LIMITED, FUTURE, AND CONTINGENT ESTATES REP 12/12/2003
Rules 42.35.318 through 42.35.320 reserved
42.35.321 VALUATION OF REAL ESTATE REP 12/12/2003
42.35.322 VALUATION OF LEASEHOLDS REP 12/12/2003
42.35.323 VALUATION OF GROWING CROPS REP 12/12/2003
Rules 42.35.324 through 42.35.330 reserved
42.35.331 VALUATION OF STOCKS AND BONDS REP 12/12/2003
42.35.332 SECURITIES TRADED ON OPEN MARKETS REP 12/12/2003
42.35.333 USE OF BID AND ASK PRICES REP 12/12/2003
42.35.334 INCOMPLETE PRICE INFORMATION REP 12/12/2003
42.35.335 SECURITIES LISTED ON SEVERAL EXCHANGES REP 12/12/2003
42.35.336 UNTRADED AND CLOSELY HELD SECURITIES REP 12/12/2003
42.35.337 SHARES IN OPEN-ENDED INVESTMENT COMPANIES REP 12/12/2003
Rules 42.35.338 through 42.35.340 reserved
42.35.341 VALUATION OF CASH, NOTES, AND ACCOUNTS RECEIVABLE REP 12/12/2003
42.35.342 VALUATION OF INSURANCE REP 12/12/2003
42.35.343 VALUATION OF ANNUITIES REP 12/12/2003
Subchapter 4
Estate Tax
42.35.401 IMPOSITION OF ESTATE TAX REP 12/12/2003
Rules 42.35.402 through 42.35.404 reserved
42.35.405 IMPOSITION OF GENERATION-SKIPPING TRANSFER TAX REP 12/12/2003
Subchapter 5
Alternate Valuation
42.35.501 ELECTION OF ALTERNATE VALUATION REP 12/12/2003
42.35.502 ELECTIONS TO SPECIALLY VALUE LESS THAN ALL QUALIFIED REAL PROPERTY INCLUDED IN AN ESTATE REP 12/12/2003
42.35.503 TIME AND MANNER OF MAKING ELECTION REP 12/12/2003
42.35.504 AGREEMENT TO SPECIAL VALUATION BY PERSONS WITH AN INTEREST IN PROPERTY REP 12/12/2003
42.35.505 MATERIAL PARTICIPATION REQUIREMENTS REP 12/12/2003
42.35.506 TYPES OF QUALIFIED PROPERTY REP 12/12/2003
42.35.507 PERIOD MATERIAL PARTICIPATION MUST LAST REP 12/12/2003
42.35.508 PERIOD PROPERTY MUST BE OWNED BY DECEDENT AND FAMILY MEMBERS REP 12/12/2003
42.35.509 REQUIRED ACTIVITIES - IN GENERAL REP 12/12/2003
42.35.510 SPECIAL RULES FOR CORPORATION, PARTNERSHIPS AND TRUSTS REP 12/12/2003
42.35.511 METHOD OF VALUING FARM REAL ESTATE REP 12/12/2003
42.35.512 GROSS CASH RENTAL REP 12/12/2003
42.35.513 DOCUMENTATION REQUIRED OF PERSONAL REPRESENTATIVE REP 12/12/2003
42.35.514 CASH RENTALS - ARM'S LENGTH TRANSACTION REQUIRED REP 12/12/2003
42.35.515 RENT COMPARABLES REP 12/12/2003
42.35.516 COMPARABLE REAL PROPERTY REP 12/12/2003
42.35.517 ADJUSTMENT-RENT REP 12/12/2003
42.35.518 TAX DEDUCTION REP 12/12/2003
42.35.519 COMPARABLE REAL PROPERTY DEFINED REP 12/12/2003
42.35.520 DETERMINATION OF INTEREST RATE IN CAPITALIZATION FORMULA REP 12/12/2003
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