§ 1215. Repeal of Prior Statutes.

Sec. 33. Chapter 62, Laws of Utah, 1901, and chapter 93, Laws of Utah, 1903, are hereby repealed. (Laws 1905, p. 209.)

§ 1216. Time When Statute Takes Effect.

Sec. 34. This act

day of March, 1905.

shall take effect upon approval. Approved this 17th (Laws 1905, p. 209.)

§ 1218.

§ 1219.

§ 1220.

§ 1221.

§ 1222.

§ 1223.

CHAPTER LV.

VERMONT STATUTE.

(Public Statutes of 1906, pp. 240–256; Laws of 1908, pp. 27-29; Laws of 1910, pp. 57-59.)

§ 1217. Definitions of Terms.

Transfers Subject to Tax-Rates.

Transfers Intended to Take Effect at Death.
Effect of Payment of Tax to Another State.

Rebate in Case of Payment of Tax to Another State.
Exemption of Gifts for Burial Lots.

Collection of Tax by Executor.

§ 1225.

§ 1226.

§ 1227.

§ 1228.

§ 1229.

Property not Delivered Until Tax Paid-Lien of Tax.
Failure of Executor to Collect Tax.

Legacy Charged upon Real or Personal Estate.

Account of Executor not Allowed Until Tax Paid.
Jurisdiction of Probate Court.

§ 1234.

§ 1235.

Determination of Value of Property and Amount of Taxes.
Report by Probate Court to Commissioner of Taxes.

§ 1244.

Agreement by Commissioner of Taxes With Executor as to Valuation.

§ 1248.

§ 1249.

§ 1250.

1245.

§ 1246. § 1247.

Expiration of Such Agreement in Writing.
Filing of Agreement With Various Officers.
Affirmance or Setting Aside of Agreement.
Effect of Setting Aside Agreement.

Determination of Value of Life or Contingent Estate.

Determination of Value of Annuities, etc.

1256.

§ 1257.

§ 1259.

§ 1260.

§ 1261.

§ 1262.

Time for Payment of Tax.

1258.

Rebate in Case of Excessive Payment.

Time for Payment of Tax.

Payment of Tax on Delivery of Distributive Share.
Extension of Time in Certain Cases.

Extension of Time Where Value not Determinable.

Records to be Kept of Extension of Time,

Inventory of Property.

Interest on Taxes.

§ 1266.

Reports to be Made by Register of Probate.

§ 1267.

§ 1268.

Report to be Made by Register of Probate to Commissioner of
Taxes.

Application by Tax Commissioner for Administration.

§ 1269. Notice to Commissioner of Taxes of Taxable Transfers.

Transfers of Stock or Obligations by Foreign Executor.
Penalty for Recording Transfer of Stock Without Payment of Tax.
Transfer or Receipts of Securities or Assets by Foreign Executor
or Legatee.

§ 1275.

§ 1276.

Transfer to Foreign Executor not Made Until Taxes Paid.
Failure to Mail or Deliver Notice.

Bank not to Pay Deposit Without Consent of Tax Commissioner.
Failure of Bank or Trust Company to Obey Law-Penalty.
Petition by Tax Commissioner to Determine Amount of Tax Due.
Service of Petition.

Proceedings Installed by Tax Commissioner in Probate Court.
Jurisdiction of Court in Such Proceedings.

§ 1288. Issuance of Letters of Administration.

§ 1289.

Jurisdiction of Court After Issuance of Letters.

§ 1290.

Production of Books of Accounts, Records, etc.

Power of Probate Court to Issue Summons or Citation.

§ 1291.

§ 1292. Compensation of Witnesses.

§ 1293. Penalty for Refusal to Appear or Testify Before Probate Court. 1294. Reports of Listers.

§ 1295.

False Returns or Report-Perjury.

§ 1296. Time When Statute Takes Effect.

§ 1297.

Liabilities Already Accrued Under Previous Statutes.

§ 1217. Definitions of Terms.

Sec. 821. "Legatee," "share," etc. The word "legatee," when used in this chapter, shall extend to and include any devisee or distributee named

in a will; the word "legacy," all devises and bequests; and the words "share" or "distributive share," all real or personal property or any interest therein passing under the laws of descent or the intestate laws of this state, or any other state or government; provided that such construction shall not be required, if the same would thereby be repugnant to the manifest intention of the general assembly. (Pub. Stats. 1906, p. 241.)

§ 1218. Transfers Subject to Tax-Rates.

Sec. 822. Every person other than the father, mother, husband, wife, lineal descendant, the wife or widow of a son, the husband of a daughter, a stepchild, a child adopted as such during his minority in conformity with the laws of this state, a child of a stepchild or of such adopted child, a bishop in his ecclesiastical capacity for religious uses within this state, or a city or town for cemetery purposes; and every charitable, educational or religious society or institution other than one created and existing under and by virtue of the laws of this state and having its principal office herein, that shall receive in trust or otherwise a legacy or distributive share consisting of or arising from property or an interest therein passing by will, the law of descent or the decree of a court in this state, from a deceased person who owned such property at the date of his decease, shall, except as otherwise provided in this chapter, pay to the state a tax of five per cent of the value in money of such legacy or distributive share. (Pub. Stats. 1906, p. 241; Laws 1908, p. 27; Laws 1910, p. 57.)

§ 1219. Transfers Intended to Take Effect at Death.

Sec. 823. Every person, unless one of a class exempted in the preceding section, who acquires title to real or personal estate or any interest therein by voluntary conveyance or gift made or intended to take effect in possession or enjoyment upon or after the death of the grantor or donor, shall pay to the state a tax of five per cent of the value in money of such real or personal estate, or the interest therein conveyed. Such tax shall be a first lien on the real or personal estate thus conveyed or given, until such tax is paid in full. (Pub. Stats. 1906, p. 241.)

§ 1220. Effect of Payment of Tax to Another State.

Sec. 824. If a transfer or other similar tax has been lawfully paid to another state or to a government other than the United States, for or on account of an assignment or transfer of stocks, obligations, securities or other evidences of indebtedness, or for or on account of the collection, delivery or assignment of securities, deposits or other assets, and such stocks, obligations, securities, other evidences of indebtedness, deposits or assets, or the proceeds thereof, shall in whole or in part be included in any legacy or distributive share decreed subsequent to the ninth day of December, 1904, by a probate court of this state to a legatee or heir liable to the tax imposed by section eight hundred twenty-two, such legatee or heir shall be liable to pay to this state under the provisions of said section only such part of the tax therein imposed as will make the entire tax both within and without this state, based on such portion of a legacy or distributive

share taxed in such other state or government, equal to five per cent of the total value thereof, to be determined as provided in this chapter. (Pub. Stats. 1906, p. 242; Laws 1908, p. 28.)

§ 1221. Rebate in Case of Payment of Tax to Another State.

Sec. 825. No rebate from the full amount of the tax required by the third preceding section shall be allowed by the probate court under the provisions of the preceding section, unless an official receipt or other competent evidence, showing the amount so paid to such other state or government, the date of payment, the rate, the valuation of the property upon which such tax was computed and a brief description thereof, is presented to the probate court. (Pub. Stats. 1906, p. 242.)

§ 1222. Exemption of Gifts for Burial Lots.

Sec. 826. Towns, cities, villages, trustees, officials therein and official boards, corporations, associations and persons that receive a legacy in trust or otherwise, the use, income or principal sum of which is to be used for the sole purpose of purchasing, maintaining, caring for or beautifying a burial lot owned by the decedent, or wherein he or any of his kin shall be interred, or for the sole purpose of erecting, caring for or maintaining a monument or other structure thereon, shall be exempt from the payment of taxes imposed by this chapter. (Pub. Stats. 1906, p. 242.)

§ 1223. Collection of Tax by Executor.

Sec. 827. An administrator, executor or trustee having in charge or in trust a legacy or distributive share passing to a legatee or heir liable to a tax imposed by this chapter, shall, before paying or delivering the same to such legatee or heir, deduct the tax therefrom or collect it from such legatee or heir. (Pub. Stats. 1906, p. 242.)

§ 1224. Sale of Property to Pay Tax.

Sec. 828. In case the tax cannot be deducted therefrom and the legatee or heir neglects or refuses to pay such tax, the probate court may, in the same manner as administrators and executors are licensed to sell real and personal estate for the payment of debts, license such administrator, executor or trustee to sell a part or all of a legacy or distributive share belonging to a person liable to a tax imposed by this chapter, for the payment of such tax. (Pub. Stats. 1906, p. 242.)

§ 1225. Property not Delivered Until Tax Paid-Lien of Tax.

Sec. 829. An administrator, executor or trustee shall not deliver any specific legacy, property or the proceeds thereof to any legatee or heir liable to such tax, until such tax has been deducted or collected as aforesaid. Conveyances, mortgages, attachments, sales or assignments of such legacy, share, the proceeds thereof, or any interest therein, shall be subject to the taxes imposed by this chapter; and such taxes shall be a lien on such legacies, distributive shares and the proceeds thereof, until the same are fully paid. (Pub. Stats. 1906, p. 243.)