SECTION 1. Subjects of taxation; rates; exceptions

SECTION 2. Repealed, 1971, 555, Sec. 53

SECTION 3. Gifts, etc., in contemplation of death

SECTION 4. Repealed, 1927, 156, Sec. 2

SECTION 5. Repealed, 1925, 338, Sec. 2

SECTION 6. Persons liable for taxes

SECTION 7. Time and manner of payment

SECTION 8. Repealed, 1927, 156, Sec. 2

SECTION 9. Lien for tax; exempt property; discharge, etc.

SECTION 10. Repealed, 1922, 403, Sec. 4

SECTION 11. Repealed, 1976, 415, Sec. 114

SECTION 12. Payment of tax out of capital, not income

SECTION 13. Basis of assessment

SECTION 14. Advance payment of tax

SECTION 15. Security for payment of tax

SECTION 15A. Settlement, compromise and advance payment of tax; powers of fiduciaries; funds from which payable

SECTION 16. Taxation of property given to executors or trustees in lieu of compensation

SECTION 17. Duties of executor or administrator holding taxable property; collection of tax

SECTION 18. Legacies payable out of realty; payment of tax

SECTION 19. Taxation of money designated for payment of tax

SECTION 20. Refunds

SECTION 21. Selling real estate for payment of tax

SECTION 22. Duties of administrator; inventory; time for filing, fee and extension of time

SECTION 23. Allowance of final account; payment of tax as condition precedent

SECTION 24. Allowance of final account in estates with future interests

SECTION 24A. ''Death tax,'' defined

SECTION 24B. Estates of non-residents; filing proof of payment of foreign death taxes

SECTION 24C. Non-resident's estates; payment of foreign taxes; procedure on failure to file proof of payment

SECTION 24D. Non-resident's estates; final accounting; conditions

SECTION 24E. Applicability of sections relating to non-residents

SECTION 24F. Liberal construction of sections relating to non-residents

SECTION 25. Determination of value by commissioner

SECTION 26. Alteration of valuation; appeal

SECTION 27. Assessment; certification of additional amount due; payment; refunds; deductions; abatement; interest

SECTION 27A. Abatement of tax; hearing; decision; notice; scope of remedy

SECTION 28. Repealed, 1976, 415, Sec. 114

SECTION 29. Penalty for refusing to furnish information to commissioner

SECTION 30. Jurisdiction and procedure of probate court.

SECTION 31. Enforcement of tax lien on realty

SECTION 32. Unpaid taxes; procedure for recovery

SECTION 33. Repealed, 1976, 415, Sec. 114

SECTION 33A. Ten year assessment and collection; five year notice of death or accrual

SECTION 34, 35. Repealed, 1976, 415, Sec. 114

SECTION 35A. Fees for issuing documents, certificates, etc.; disposition

SECTION 36. Application of chapter