Section 450.1. Definitions — construction.

Section 450.2. Taxable estates and property.

Section 450.3. Property included.

Section 450.4. Exemptions.

Section 450.5. Liability for tax.

Section 450.6. Accrual of tax — maturity — extension of time.

Section 450.7. Lien of tax.

Section 450.8. Transfers and trusts.

Section 450.9. Individual exemptions.

Section 450.10. Rate of tax.

Section 450.11.

Section 450.12. Liabilities deductible.

Section 450.13.

Section 450.14.

Section 450.15.

Section 450.16.

Section 450.17. Conveyance — effect.

Section 450.18.

Section 450.19.

Section 450.20. Record of deferred estates.

Section 450.21. Administration on application of director.

Section 450.22. Administration avoided — inheritance tax duties required — penalty.

Section 450.23.

Section 450.24. Appraisers.

Section 450.25.

Section 450.26.

Section 450.27. Commission to appraisers.

Section 450.28. Notice of appraisement.

Section 450.29. Notice of filing.

Section 450.30. Real property in different counties.

Section 450.31. Objections.

Section 450.32. Hearing — order.

Section 450.33. Appeal and notice.

Section 450.34. Bond on appeal.

Section 450.35.

Section 450.36. Appraisal of other property.

Section 450.37. Value for computing the tax.

Section 450.38.

Section 450.39.

Section 450.40.

Section 450.41.

Section 450.42.

Section 450.43.

Section 450.44. Remainders — valuation.

Section 450.45. Life and term estates — valuation.

Section 450.46. Deferred estate — valuation.

Section 450.47. Life and term estates in personal property.

Section 450.48. Payment deferred — bond.

Section 450.49. Bonds — conditions.

Section 450.50. Removal of property from state — bond.

Section 450.51. Annuities — life and term estates.

Section 450.52. Deferred estates — removal of lien.

Section 450.53. Duty to pay tax — penalties.

Section 450.54. Sale to pay tax.

Section 450.55. Means to collect tax.

Section 450.56.

Section 450.57. Tax deducted from legacy or collected.

Section 450.58. Final settlement to show payment.

Section 450.59. Judicial review.

Section 450.60. Director to represent state.

Section 450.61. Bequests to personal representatives.

Section 450.62. Legacies charged upon real estate.

Section 450.63. Maturity of tax — interest — penalty.

Section 450.64. Receipt showing payment.

Section 450.65. Director to enforce collection.

Section 450.66. Investigation by director.

Section 450.67. Inspection of books, records, etc.

Section 450.68. Information confidential.

Section 450.69. Contempt.

Section 450.70. Fees.

Section 450.71. Proof of amount of tax due.

Section 450.72.

Section 450.73.

Section 450.74.

Section 450.75.

Section 450.76.

Section 450.77.

Section 450.78.

Section 450.79.

Section 450.80.

Section 450.81. Duty of recorder.

Section 450.82.

Section 450.83.

Section 450.84. Costs charged against estate — exceptions.

Section 450.85. Appropriation.

Section 450.86.

Section 450.87. Transfer of corporation stock.

Section 450.88. Corporations to report transfers.

Section 450.89.

Section 450.90. Property in this state belonging to foreign estate.

Section 450.91. Foreign estates — reciprocity — personal property.

Section 450.92.

Section 450.93. Unknown heirs.

Section 450.94. Return — determination — appeal.

Section 450.95. Appropriation.

Section 450.96. Contingent estates.

Section 450.97. Joint owners of bank accounts — duty to notify department of revenue.