| 27-9-1. | Citation of chapter. |
| 27-9-3. | Definitions. |
| 27-9-5. | Tax levy. |
| 27-9-7. | The gross estate; alternate method of valuation. |
| 27-9-8. | Valuation of farm and closely held business property. |
| 27-9-9. | Determination of net estate of resident decedent. |
| 27-9-10. | Deduction of value of qualified terminable interest property from gross estate in determining net estate; limitation to resident. |
| 27-9-11. | Specific exemption as to estate of resident decedent. |
| 27-9-13. | When intangibles of nonresident are exempt. |
| 27-9-15. | Determination of net estate of nonresident decedent. |
| 27-9-17. | Deductions and exemptions as to estate of nonresident decedent. |
| 27-9-19. | Situs of property. |
| 27-9-21. | Notice and return. |
| 27-9-23. | Executor to make return. |
| 27-9-25. | No administration; false return; duty of commissioner. |
| 27-9-27. | When tax due. |
| 27-9-29. | Receipts; executor's return, discharge. |
| 27-9-33. | Party paying reimbursed. |
| 27-9-35. | Lien. |
| 27-9-37. | Personal liability of the executor. |
| 27-9-39. | Action for recovery of taxes. |
| 27-9-41. | Tax upon settlement of executor's account. |
| 27-9-43. | Examination of returns. |
| 27-9-45. | Additional taxes; assessments following determination of taxpayer's contest with federal government. |
| 27-9-47. | Revision and appeal; revision by commissioner. |
| 27-9-49. | Refunds. |
| 27-9-51. | Administration. |
| 27-9-53. | Regulations. |
| 27-9-55. | Secrecy required. |
| 27-9-57. | Penalties. |
| 27-9-59. | Chapter in force until federal estate tax repealed. |
| 27-9-61. | Prior claims not affected by chapter. |