Income taxes

Computation of income and expenses of taxpayer dying during taxable year, §48-7-33. DEATH TAXES. Estate tax eliminated, §48-12-1. INDEX DECALS. Mobile home ad valorem taxation. Failure to attach and display. Generally, §48-5-493. Issuance of decals. Evidence of issuance of location and permit, §48-5-492. Moving or transporting home without decal, §48-5-493. Tax appraisers. Duty to inspect homes to determine if decals have been attached, §§48-5-127, 48-5-263. Motor home ad valorem taxation. Issuance of decals. Where purchaser is nonresident of county of seller, §48-5-495. DECEDENTS’ ESTATES. Estate tax eliminated, §48-12-1. Income taxes. Estimated income tax by individuals. Applicability to estates and trusts,