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Tax on Commissions of Executors and
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135. Examination of applicant for adminis-
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Administrators.
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tration as to real estate.
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104. Amount of tax. No waiver. Legacy
left to executor.
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136. Receipt for tax.
137. Reciprocity provision. Where no tax
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105. Tax by administrator ad colligendum.
106. Orphans' Court to fix commissions.
107. Payment of tax. Bond liable.
108. Receipt for tax.
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respecting estate of non-resident
decedent except real estate and
tangible chattels.
138. Clerks and registers to pay to State
Treasurer. Commission.
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139. Remedy for failure to comply with
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Inheritance Tax.
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preceding section.
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109. Tax on direct inheritances.
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140. Tax on estate of non-resident decedent
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110. Tax on collaterals.
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in this State.
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111. What subject to.
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112. Executor to pay.
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Bonus Tax.
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113. Tax to be on appraised value of per-
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141. Corporations subject to. Amount of
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sonalty. Sales to pay tax.
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tax.
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114. When tax on distributive shares and
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142. Increase of capital stock. Consolida-
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legacies to be paid.
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tions.
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115. Real estate to be appraised. Form
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143. Deposit of tax with State Tax Com-
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of warrant to appraisers.
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mission. Account to Comptroller
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116. Appraisement where land lies in two
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and payment to Treasurer.
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or more counties.
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117. Inventory of real estate to be sepa-
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Tax on Franchise to be a Corporation.
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rate.
118. Appointment in place of appraiser
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144. What corporations subject to. Amount
of tax. Stock without par value.
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failing to act.
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145. What amount of authorized stock
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119. Return of appraisement by executor.
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deemed to be issued — affidavit —
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120. Appraisement to be taken to be true
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penalty.
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value.
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146. Bills for tax. Payment to treasurer.
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121. Lien of tax.
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Interest and penalty.
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122. Collection by tax by executor from
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147. Division of tax between State and
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parties liable. Sales to pay tax.
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Counties.
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Limitations.
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123. Appointment of appraisers by courts
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Franchise Tax on Foreign Corporations.
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of equity. Payment of tax.
124. Particular estates and remainders. Ap-
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148. What corpora tions subject to. Amount
of tax.
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portionment of tax. Appeal.
125. Interests less than absolute estate
subject to tax. Appeal.
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149. Bills for tax. Payment to Treasurer.
Interest and penalties.
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126. Apportionment of federal tax.
127. Non-payment of taxes due under Sec-
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GENERAL PROVISIONS.
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tions 124 and 125. Remedy. Limita-
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150. Preference of taxes.
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tions.
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151. Time for assessment and collection.
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128. Liability of executor's bond.
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152. Forfeiture of corporate charters for
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129. Failure of executor to comply with
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non-payment of taxes.
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foregoing sections.
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153. Revival of charter forfeited for non-
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130. Powers and duties of administrator
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payment of taxes.
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d. b. n. or c. t. a.
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131. Summons to parties failing to ad-
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Suits for Collections of Taxes.
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minister. Appraisement of real estate
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154. All taxes collectible by action of as-
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where no administrator.
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sumpsit.
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132. Administration in case of failure of
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155. Parties plaintiff. Substitution of new
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parties entitled thereto.
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plaintiff.
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133. Duties of trustees where no adminis-
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156. Attachments authorized.
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trator. Appraisement.
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157. Action liable without delay.
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134. Proceedings in case of failure to com-
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158. Duty to institute such actions.
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ply with preceding section.
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159. Prima facie evidence for plaintiff.
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